IV. Inner House.

(1.) Boxing each printed paper in the Inner House, lodging the record copy, intimating the same to the opposite agent when that is necessary, and enrolling in the Inner House Rolls

(2.) Examining reclaiming note and printed papers
appended thereto lodged by opposite party
Examining printed papers, separately boxed by oppo-
site party

Examining print of appeal from Sheriff Court, and
Appendix

One-half of the charges for revising proofs as in
general charges

(3.) Attendance at the moving in the single bills where no

discussion

(4.) For each day in which a case stands in the summar or short roll, though not called

(5.) Preparing for attending discussion in summar

short roll

(6.) When the case remains in the roll till another session, again preparing for discussion

(7.) Attending discussion of case in the summar or short roll, or at advising, if the same shall not exceed two hours

068

or

0 13 4

050

050

If intimated to more parties than one, then for each
additional intimation

And if it shall exceed two hours, then for each additional half hour (8.) Intimating each incidental petition, note, or minute, requiring intimation by the regulations of the Court, including certificate of intimation

(9.) Each intimation ordered on the walls or in the minute book, and writing certificate

V.-Jury Trials and Proofs.

1. Agent's charges-
(1.) In addition to the charge in ordinary cases for enrol-
ment and intimation there shall be allowed, after
issues are adjusted, for each notice of motion lodged in
process and boxed to the Court

(2.) No charge shall be allowed for journeys, attendances,
or correspondence in connexion with the precognition
of witnesses, but in lieu thereof, and in addition to
the ordinary drawing fees of precognition, so far as
relevant and necessary for the case, a charge shall be
allowed, to be called "Instructions for Precogni-
tion," according to the circumstances of the case

/ From
To

and in addition reasonable travelling and personal
expenses as for the nearest local agent.

A copy of the precognitions for the use of the agent
shall be allowed.

(3.) Perusing record, productions, precognitions, &c., before
trial or proof and preparing for same, according to
time occupied and the importance of the case -

From
To

(4.) In the event of a party in a trial or proof being represented by one counsel only, allowance may be made to the agent, should the case appear to warrant it, for the attendance of a clerk at one-half the rate chargeable for the agent's attendance.

2. Plans--

No allowance shall be made for plans lodged in process,
or prepared for use of counsel, except such as are
either ordered, or subsequently sanctioned, by the
Court, prepared by mutual arrangement of parties,
or proved and put in at the trial or proof.

3. Allowances to witnesses

The charges for witnesses attending a trial or proof shall
not be stated in the body of the account, but in a
separate schedule to be appended to the account, and
which schedule shall be in the form annexed.
The allowances shall be as follows:—

(1.) Where the witnesses reside in the town where the trial
or proof takes place-

Labourers, mechanics, servants, journeymen, &c., per
day, according to circumstances

From
Το

Tradesmen, shopkeepers innkeepers, clerks, farmers,
manufacturers, auctioneers, &c., per day, according
to circumstances

£ s. d.

050

076

From
To

0 10 0

1 1 0

1 1 0

Gentlemen, merchants, bankers, clergymen, &c., per
day

Professional persons, such as writers or solicitors, ac-
countants, physicians, surgeons, eminent architects,
civil engineers, surveyors, &c., per day

Women, according to their station in life, per day

220

From
To

050

100

The above allowances being in full of all the above
respective classes of persons shall be entitled to
demand for their trouble and maintenance, and no
separate charges shall be allowed for hotel expenses
or otherwise in respect of witnesses.

(2.) Where the witnesses do not reside in the town where the
trial or proof takes place---

They shall all be allowed at the above rates for the time
necessarily occupied by them in going to, remaining
at, and returning from the place of trial or proof,
besides reasonable travelling charges for going to and
returning from of the place of trial or proof, accord-
ing to their rank and station in life, and with refer
ence to the means of conveyance to and from their re-
spective place of residence, such as steamboats, rail-
ways, &c. The said allowances for travelling shall
not exceed in whole the rate of sixpence per mile for
going to, and the same for returning from, the place
of trial or proof; and in cases where it is found
necessary to employ professional or scientific
persons, such as physicians, surgeons, chemists,
engineers, land surveyors, or accountants, to make
investigations previous to a trial or proof, in order
to qualify them to give evidence thereat, such addi-
tional charges for the trouble and expenses of such
persons shall be allowed as may be considered fair and
reasonable, provided that the judge who tries the
cause shall on a motion made to him either at the
trial or proof, or within eight days thereafter if in
session, or if in vacation within the first eight days
of the ensuing session-certify that it was a fit case
for such additional allowance.

Receipts or vouchers for all the sums stated as paid to
witnesses shall be produced to the auditor at the taxa-

tion of the account, otherwise the same shall not be
allowed.

The names of the witnesses examined at the trial o
proof shall be stated separately, as in the annexed
schedule, from those not examined; and if the ex-
penses of all or any of the latter class of witnesses
shall be demanded, the grounds or reasons for such
demand shall be stated in a note appended to the
schedule, as, for example, that the witness was cited
to prove a certain fact or writing which the opposite
party had refused to admit before trial or proof, but
which was admitted at the trial or proof, whereby the
examination of the witness was rendered unneces-
sary; or (in case of a defender) because the pur-
suer had failed to prove his case, in consequence of
which the defender's witnesses were not examined;
but in this latter case it ought to be shown that
all the witnesses charged for were properly and neces-
sarily cited, the general rule being that the expense
of witnesses not examined shall not be allowed unless
a good and valid reason shall be assigned for their
non-examination. In the absence of a note in terms.
of this direction, the witnesses not examined shall
be disallowed by the auditor.

The charges of messengers and officers for executing
summonses or citations of witnesses or havers and
returning an execution shall be at the rate of
Per mile for travelling

For each copy or citation

Including all expenses of travelling, &c., or for each
citation if the defender, haver, or witness resides in
the same town as the messenger

£ s. d.

0 1 6 016

026

Form of Schedule referred to in the Foregoing Regulations.

Do.

Do.

do.
do.

21. 28., 31. 3s., 41. 4s., do.

51. 5s. to 10l. 10s., inclusive, do.

Where fee above 10l. 10s., 5 per cent. on amount.

For writings-Drafts per sheet

Opinions, including draft, fair copy, and
booking, per sheet

w

4000

£ s.

0 2

5

2006

009

0 1 6

John Inglis, I.P.D.

General Regulations as to the Preparation and Taxation of Accounts for Judicial Proceedings.

66

I. This table of fees shall regulate the taxation of accounts, as well between agent and client as between party and party; but with this distinction, that where, as between party and party, general charges of limited amount, such as "taking instructions" at the commence ment of the case, "instructions for precognition," and session fee," only are allowed, it shall be in the option of the agent as against the client, to substitute for these general fees detailed charges for all necessary business in connexion with the case, the rates of charge being regulated by this Table.

II. In judicial taxations between party and party there shall be only one account, in which the whole business chargeable against the opposite party shall be stated continuously, by whatever agent performed, the agents employed making their own arrangements as to the portion payable to each. The "session fee" provided in the table shall be held to cover all communications, written or verbal, between the agent and client, and also between the different agents who may be employed for the client.

66

III. The expenses to be charged against an opposite party shall be limited to proper expenses of process," without any allowance (beyond that indicated in the table) for preliminary investigations, subject to this proviso, that precognitions (so far as relevant and necessary for proof of the matters in the record between the parties), although taken before the raising of an action or the preparation of defences, and although the case may not proceed to trial or proof, may be allowed where eventually an interlocutor shall be pronounced either approving of issues or allowing a proof.

IV. In order that the expense of litigation may be kept within proper and reasonable limits, only such expenses shall be allowed, in taxing accounts between party and party, as are absolutely necessary for conducting it in a proper manner, with due regard to economy; ex. gr. if a party shall think proper to employ an unnecessary number of counsel, or to pay higher fees than are warranted by ordinary practice, the extra expense thereby occasioned shall not be allowed against the opposite party.

V. Notwithstanding that a party shall be found entitled to expenses generally, yet if, on the taxation of the account, it shall appear that there is any particular part or branch of the litigation in which such party has proved unsuccessful, or that any part of the expense has been occasioned through his own fault, he shall not be allowed the expense of such parts or branches of the proceedings.

VI. In all cases where memorials are laid before counsel, the fee paid therewith, together with the date of payment, is to be marked on the back in legible characters (in words), and the paper is to be afterwards got back from counsel with his signature or initials indorsed thereon, and shall be produced to the auditor at the taxation of the account of the voucher of the fee stated for counsel, otherwise neither the charge for the memorial nor fee shall be allowed. In cases where fees are paid to counsel without a memorial, a certificate under the hand of the counsel or his clerk shall, if required, be produced, that such fees were actually and bona fide paid of the dates stated in the account; and a party shall not upon any account be allowed to pay or state higher or additional fees to counsel after he has been But found entitled to expenses than were actually paid at the time. this rule does not apply either to cases or the poor's roll, or to such as have been conducted gratuituously by the agent and counsel on account of the poverty of the party.

VII. When a remit shall be made by the Court, regarding matters in the record between the parties, to an accountant, engineer, or other reporter, the agents shall, ot, without special agreement, be personally responsible to the reporter for his remuneration-the parties alone being liable.

John Inglis, I.P.D.

ACT OF SEDERUNT, DATED MARCH 1, 1878, TO SECURE PAYMENT OF LEGACY DUTY AND SUCCESSION DUTY CHARGEABLE ON FUNDS AND PROPERTY IN MANIBVS CURIÆ.

Whereas by the 25th section of the statute 36 George III. c. 52.,* entitled, "An Act for repealing certain Duties on Legacies and Shares of Personal Estates, and for granting other Duties thereon in certain cases," it is enacted, "That if any suit shall be instituted concerning the administration of the personal estate of any person dying testate or intestate, or any part of such estate in which any direction shall be given touching the payment of any legacies or legacy of such person, or the residue of his or her personal estate, or any part thereof, the Court wherein such suit shall be instituted shall, in giving directions concerning the same, provide for the due payment of the duties hereby imposed; and in taking any account of any personal estate, or otherwise acting concerning the same, such Court shall take care that no allowance shall be made in respect of any legacy, or part of legacy, or of any residue, or part of residue, in any manner whatsoever, without due proof of the payment of the duties hereby imposed."

And whereas by the 53rd section of the statute 16 & 17 Vict. c. 51.,† entitled, "An Act for granting to Her Majesty Duties on Succession to Property, and for altering certain Provisions of the Acts charging Duties on Legacies and Shares of Personal Estates," it is enacted, that "Whenever any suit shall be pending in any Court for the administration of any property chargeable with duty under this Act, or the Legacy Duty Acts, such Court shall provide out of any property which may be in the possession or control of the Court, for the payment of duty to the Commissioners" of Inland Revenue.

The Lords enact and ordain as follows:

I. No decree, warrant, or order for payment of any money consigned to abide the orders of the Court, and forming part the testamentary writings of the said deceased person, or by and through his or her decease, until the duties chargeable thereon by the Acts imposing Legacy Duty and Succession Duty shall have been paid out of the same, or otherwise accounted for to the proper officer in the department of Inland Revenue Provided always, that when a motion is made for any such decree, warrant, or order, the Lord Ordinary or the Court may appoint the agent of the party making the motion,

The Legacy Duty Act, 1796. + The Succession Duty Act, 1853.