In re Dilworth (Deceased) - (1896) 14 NZLR 729

Revenue — Deceased Persons' Estates — Exemption — "The Charitable Gifts Duties Exemption Act, 1883," Sections 2 and 3 — Institute, for Boys — Church of England — Statute — Construction — "Charitable" — Technical Sense — Interpretation Clause — "Includes" — Restrictive Sense.