Williams v Commissioner of Stamp Duties - [1943] NZLR 88

Public Revenue — Death Duties (Succession Duty: Gift Duty) — Assessment — Devise and Bequest absolutely to Two Persons appointed Executors — Hope expressed in Will that Executors would carry out Testatrix's Wishes expressed in Writing — Absolute Nature of Disposition unqualified — List of Persons Testatrix desired to benefit subsequently signed by her — Named Executors aware in Deceased's Lifetime of her Wishes — Deed of Arrangement made after Testatrix's Death between Executors and Sole Next-of-kin — Devise and Bequest to be deemed Trust for Persons specified in Deed in Proportions stated therein — Assessment of Death Duties — Proper Method — Death Duties Act, 1921, ss 5 (a), 37, 44, 46, 62.