Public Trustee v Minister of Stamp Duties - [1925] NZLR 328

Revenue — Death Duties — Duty paid in Excess — Three-years Period of Limitation in respect of Claims for Refund of Excess — Whether Limitation applicable to Claims for Refund of Excess where Order made under Family Protection Act, 1908, and Duty payable on Transmission of Estate consequentially computed as if Order part of Will — Family Protection Act, 1908, s 34 — Death Duties Act, 1921, ss 74, 75.