Garland v Minister Of Stamp Duties - [1919] NZLR 792

Revenue — Gift Duty — Stamp Duty — Charitable Trust — Trust created in New Zealand — Objects of Trust outside New Zealand — Whether exempted from Duties — Death Duties Act, 1909, ss 43, 53 — Finance Act, 1915, 7th Schedule, "Conveyances," Exemption (c).