Public Trustee v Commissioner of Stamps - (1906) 26 NZLR 773

Revenue — Deceased Persons' Estates — Exemption — Charitable Gifts — Bequest for Benefit of Oddfellows' Lodge — Bequest to found Scholarship — Be quest to an Orphanage — Bequest of Funds to build Anglican Cathedral — Whether exempt from Duty — "The Charitable Gifts Duties Exemption Act, 1883" — "The Charitable Gifts Act, 1901."