In re Smith (Deceased) - [1951] NZLR 1062

Valuation of Land — Land not being Farm Land — Valuation for Death-duty Purposes — Death of Deceased in March, 1950 — Value not to exceed "basic value" — Servicemen's Settlement and Land Sales Act, 1943, s 54 (1) — Statutes Amendment Act, 1948, s 45 — Servicemen's Settlement and Land Sales Regulations, 1949 (Serial Nos 1949/81, 1950/15), Reg 3 (d).