Hewitt v Commissioner of Stamp Duties - [1952] NZLR 726

Public Revenue — Death Duties (Succession Duty) — Charitable Trust — Bequest "for the general purposes of the Wellington Centre" of the New Zealand Red Cross Society — General Purposes of Such Centre entitling It to expend Bequest or Substantial Part thereof outside New Zealand — Bequest not "held on any charitable trust in New Zealand" — Death Duties Act, 1921, s 18.