In re Jacob Joseph (Deceased) - (1905) 25 NZLR 225

Revenue — Deceased Persons' Estates — "Property" — Goodwill — Interest in — Business of Licensed Publican carried on under Lease from Deceased Owner — Land — Improvements — "The Deceased Persons' Estates Duties Act, 1881," Section 5, Subsection (d), and Sections 7 and 8 — The Government Valuation of Land Acts, 1896 and 1900 — Assessment of Amount of Duty by Supreme Court — Evidence — "The Deceased Persons' Estates Duties Act 1881 Amendment Act, 1885," Section 17 — "The Stamp Act, 1882," Section 55.