Grant v Commissioner of Stamp Duties - [1943] NZLR 113

Public Revenue — Death Duties (Succession Duty) — Charitable Trust — Gift by Will of Statuary to be erected in Public Park in memory of named Person — Whether a "Charitable trust" and so exempt from Succession Duty — Death Duties Act, 1921, s 18 — Statute of Elizabeth, 1601 (43 Eliz, c 4).