Weston and the Guardian Trust and Executors Company of New Zealand Limited v Commissioner of Stamp Duties - [1945] NZLR 316

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" — Death Duties Act, 1921, ss 16 (1), 18 — Finance Act, 1940, s 27 (8).