Hobbs v Commissioner of Stamp Duties - [1948] NZLR 682

Public Revenue — Death Duties (Estate Duty) — Debts — Rates allowable as Debts of Deceased — Distinction between General Rates and Annually recurring Special Rates — "Contingent debts" — Death Duties Act, 1921, s 9 — Municipal Cor — porations Act, 1933, ss 77, 79 — Rating Act, 1925, ss 51 (a), 68 — Local Bodies Loans Act, 1926, ss 21 (3), 23, 48, 53.