McGrath v Commissioner of Stamp Duties - [1939] NZLR 950

Public Revenue — Death Duties (Gift Duty) — Aggregation of Gifts for a Period of Twelve Months — Whether Day of making Gift included in Period — Death Duties Act, 1921, s 46 (1) — Death Duties Amendment Act, 1923, s 4 (2) — Finance Act, 1930, s 30 (1) — Acts Interpretation Act, 1924, s 25 (b).