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Law Dictionary Home Dictionary Definition taxation-of-costs

Taxation of costs. The mode by which certain officers of the various courts allow or disallow the sums claimed by solicitors from their clients, or by the one party in an action from the other. In the High Court taxation is carried out by Taxing Masters who are Masters of the Supreme Court (R.S.C. Ord. LXI., r. 1B), and in county courts by the registrars. As between party and party a taxation of costs is always had, and the costs disallowed cannot be recovered by the successful from the unsuccessful party, but must be paid by such successful party to his solicitor unless they be disallowed as between solicitor and client. Costs as between solicitor and client can be re-covered by a public authority from an unsuccessful defendant by virtue of s. 1 of the Public Authorities Protection Act, 1893; and also in an action for the infringement of a patent by the plaintiff, if in a prior action he has obtained a certificate of the validity of his patent, under s. 35 (as amended) of the Patents and Designs Act, 1907. Taxation as between solicitor and client, which may be had whether the business be transacted in court or not, is only obtained upon the application of the party chargeable by a signed bill of costs, until the expiration of a month from the delivery of which the solicitor is disabled, by the Solicitors act, 1932, s. 65, from suing the client upon such bill. The mode of taxation is pointed out by that enactment, and in particular it is provided (with an exception for special circumstances) that if the bill when taxes be less by a sixth part than the bill delivered, the solicitor must pay the costs of the taxation, but if otherwise, the party chargeable must pay them [s. 66 (5)] The Taxing Master's Certificate can be reviewed by application within fourteen days to a judge in chambers [(English) R.S.C. Ord. LXV., r. 27 (41)], but there is no further appeal except by leave [Re Jerome, (1907) 2 Ch 145]. See COSTS, and consult Ann. Pract.; Morgan and Wurtzburg on Costs.

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