Grear v Commissioner of Stamp Duties - [1946] NZLR 267

Public Revenue — Death Duties (Estate Duty) — Deduction of Duty payable on Property situated out of New Zealand — "Country in which it is situated" at Deceased's Death — Company Shares — Shares owned by Deceased in Company registered in one Australian State and transferable there — Death Duty paid in that State — Same Shares attracting Death Duty in another Australian State — Both Payments of Duty deductible in New Zealand — "Country" — Death Duties Act, 1921, s 32.