In re Rutene (Deceased) Maori Trustee v Commissioner of Inland Revenue and Others - [1959] NZLR 1394

Maoris and Maori Land — Death Duty — Maori Succession Duty — Income Tax — Maori Testator dying before Commencement of Maori Affairs Act 1953 — Interest of Deceased Maori in Land Vested in Body Corporate constituted pursuant to Maori Land Legislation — Interest of Deceased in Property of Body Corporate other than Land — Interest in Property (other than Land) vested in Body Corporate — Such Other Property passing with Interest in Land as Part of Deceased's Dutiable Estate and available for Payment of Estate and Succession Duty, but available for Accrued Income Tax only to Extent of Liability for Payment of Unsecured Debts — Protection of Debts of Deceased Maoris — Normal Means of Attachment and Process unavailable — Resort to Part IV of Administration Act 1952 open to Creditors — "Land or interest" — "Rates or taxes" — Maori Affairs Act 1953, ss. 131, 133, 134, 136, 276 (2) — Death Duties Act 1921, s. 83

Practice — Declaratory Order — Questions in Originating Summons to be confined to those actually arising, including Interpretation of Statutory Provisions calling for Interpretation in Circumstances of Application — Declaratory Judgments Act 1908, s. 3.