In re Patrick Dignan Deceased - (1896) 14 NZLR 629

Revenue — Succession Duty — "Deceased Persons' Estates Duties Act, 1881," Section 5, Subsection (b) — "Bank of New Zealand Act, 1861" — "Bank of New Zealand Share Guarantee Act, 1894," Section 5 — "Bank of New Zealand and Banking Act, 1895," Section 3 — Bank Calls made after the Death of Shareholder — Liability of Estate to Duty — Allowance for Funeral and Testamentary Expenses.