Weston and the Guardian Trust and Executors Company of New Zealand Limited v Commissioner of Stamp Duties - [1945] NZLR 192

Public Revenue — Death Duties (Succession Duty) — Charitable Trust — Income of Trust Fund directed to be paid to "British and Foreign Bible Society of New Zealand" — Such Income to be expended in the Missionary Activities of that Society — Whether a "Charitable trust in New Zealand" — Whether Society domiciled in New Zealand — Death Duties Act, 1921, ss 16 (1), 18 — Finance Act, 1940, s 27 (8).