In re Thomas Going (Deceased) - (1907) 27 NZLR 495

Revenue — "The Deceased Persons' Estates Duties Act, 1881," Section 12 — Scheme of Distribution of Duty — Allocation of Duty — Testamentary Expense — Part of Estate subject to Life Interests — "The Deceased Persons' Estates Duties Act 1881 Amendment Act, 1885," Section 19 — Refund to Widow — Duty on Part subject to Life Estates raised by Mortgage — Cost of Same.