of half the amount only, but with- out referring to the particular fund. Held, that the latter was a mere substitution for the former; and the particular fund failing, that the legatee was not entitled to be paid out of the general as- sets. Bristow v. Bristow.
2. A testator, by his will, gave two thirds of his residue to his eldest son, with a gift over in case he died under twenty-five and un- married; and he gave the remain- ing one third to his second son, in similar terms. By a codicil, he revoked so much of his will as re- lated to the distribution of his re- sidue, and gave to his second son 20,000l. sterling, in lieu of his one third of the residue, and he ap- pointed his eldest son residuary legatee. Held, that the gift of the 20,000l. was absolute, and not sub- ject to the same limitations as the one third of the residue. Alex- ander v. Alexander. 518
2. A decree was made in 1830
against executors, charging them personally; in 1838 they obtained leave to rehear the cause. The Plaintiff in 1842 presented a peti- tion for leave to file a supple- mental bill, putting in issue new facts to support the personal de- cree against the executors. The Court refused the application with costs, on the ground that the facts appeared to be either without proof or to be immaterial, or else to have been so long known to the Plaintiff as to preclude him making them the foundation of the extraordinary relief prayed. Ac- land v. Braddick.
2. The costs of rehearings are not carried by the words "costs of suit as between solicitor and client," but require to be specially mentioned in the order for tax- ation. Semble. The same rule ap- plies to the costs of appeals and exceptions. Ibid. 3. The fees of the steward of a manor, who is a solicitor but acts in the character of steward only, are not taxable under the 6 & 7 Vict. c.73. Allen v. Aldridge. 401 4. This statute does not authorise the taxation of every pecuniary demand or bill of a solicitor, for VOL. V.
every species of employment in which he may happen to be en- gaged. Allen v. Aldridge.
Page 401 5. A bill may be taxed though no part of the business was transacted in court of law or equity, but any such business must be connected with the profession of an attorney or solicitor:-business in which the attorney or solicitor was employed because he was an attorney or so- licitor, or in which he would not have been employed if he had not been an attorney or solicitor, or if the relation of attorney or solicitor and client had not subsisted be- tween him and his employer. Ibid. 6. After payment of a bill, an order for taxation is not to be obtained as of course, even by a party liable to pay the same. In re Becke and Flower. 406 Under the 6 & 7 Vict. c. 73., any party entitled to the order may obtain it, as of course and without special directions, within one month after delivery, and with such special directions as the Court may order to be imposed, after the expiration of one month from the delivery, but not after verdict, writ of inquiry, or pay- ment. In those cases a special order made upon special circum- stances, to be proved to the satis- faction of the Court, is required. Ibid. 8. A mere volunteer, under no pre- vious liability, does not by paying a solicitor's bill acquire a right to tax it. Ibid. 9. The
9. The bill of costs of a mortgagee's solicitor for business done in re- lation to the mortgage, and the sale of the mortgaged estate, is taxable at the instance of the mortgagor, under the 6 & 7 Vict. c. 73., though no part of the busi- ness may have been transacted in any court of law or equity. In re Lees. Page 410 10. The 6 & 7 Vict. c. 73., as regards taxation, is retrospective with re- spect to bills previously taxable, and also as to bills thereby made taxable, provided the latter re- mained unpaid at the passing of the act. Ibid. 11. Payment before the act came into operation of a previously tax- able bill, would not preclude tax- ation under the act, upon a proper application made in due time.
12. Payment before the act came into operation of a bill not pre- viously taxable, precludes tax- ation. Ibid.
13. A petition being presented for the taxation of a solicitor's bill, Held, that the application was to be considered as made at the latest at the time of answering the petition, and not at the time of service of the petition, or the day appointed for hearing. In cases of accidental delay in the office, the period may be carried further back. Sayer v. Wagstaff. 415 14. Where a debtor delivers to his creditor his promissory note for the amount of the debt, the debt may be considered as actually
paid, if the creditor, at the time of receiving the note, has agreed to take it in payment of the debt, and to take upon himself the risk of the note being paid; or if, from the conduct of the creditor, or the special circumstances of the case, such an agreement is legally to be implied. But in the absence of any special circumstances, the transaction does not amount to a discharge of the original debt, but a mere extended credit. Sayer v. Wagstaff. Page 415 15. A solicitor delivered his bill of costs on the 14th of October 1842, for which the client, on the 3d of November 1842, gave his promis- sory note, which was paid on the 17th of November 1842. On the 15th of November 1843 the client presented a petition for the tax- ation of the bill, which was an- swered on the 16th, and was served on the 21st. The day ap- pointed for hearing was the 24th. Held, first, that the bill must be considered as paid on the 17th of November 1842; and, secondly, that the application for taxation must be considered as made at the latest on the 16th of November 1843, and consequently that the application for taxation had been made within twelve months, ac- cording to the forty-first section of the 6 & 7 Vict. c. 73. Ibid. 16. Application by cestui que trust for the taxation of a bill of costs paid by his trustees more than twelve calendar months, refused. In re Downes.
1. A testator directed his residuary personal estate to be invested in land from time to time and at all convenient opportunities, and in the mean time to be accumulated. Held, that the tenant for life of the land was entitled to the inte- rest of the uninvested personalty, as from a year from the testator's death. Tucker v. Boswell.
17. Where a cestui que trust applies for taxation, then, if there has been no payment, the rules un- der which taxation is to be di- rected are such as are pointed out by the thirty-seventh section of the 6 & 7 Vict. c. 73., and if there has been payment by the forty-first section. In re Downes. Page 425 18. Whenever the 6 & 7 Vict. c. 73. applies, the Court cannot in any case whatever, send a bill for tax- ation as against the solicitor, if it 2. has been paid more than twelve months, but the Court may, after that period, direct a taxation as between a trustee and his cestui que trust, to justify the payments of the former. Ibid. 19. The words " any such bill," in the forty-first section, do not mean the bill mentioned in the section immediately preceding, viz. any bill "previously taxed and set- tled;" nor are they limited to such bills as under the provisions of the act are sought to be taxed by a party directly chargeable. Ibid. 20. Where a solicitor's bill has been paid by a trustee, the cestui que trust cannot, after the expiration of twelve months from payment, obtain a taxation, as against the solicitor, although he had no no- tice of the payment until after the twelve months had expired. Semble.
In the same case, the testator Page 607
gave 400l. a year to his wife if she recovered her mental faculties, otherwise 2007. a year, and to be paid out of his government stock; and he directed, as soon as con- veniently might be after her death, the investment of the stock out of which the annuity was payable, in land to be conveyed in strict settlement. The wife did not re- cover. Held, that the extra 2007. a year became part of the residue to be invested, and did not belong to the tenant for life. Ibid. Part of a residuary estate, settled on one for life, with remainder to her issue, consisted of life annuities and policies on the lives for secur- ing the principal money. The Court seeing it for the benefit of all parties, refrained from order- ing a sale, but directed the po- licies to be kept up, so as to secure the principal, and that the surplus annuities should be paid to the tenant for life. Glengall v. Bar- nard.
See LIFE ESTATE. Yy 2
TITHE COMMUTATION ACT. A confirmed award under the Tithe Commutation Act is final as be- tween the tithe owners and tithe payers, but does not exclude from further investigation a case be- tween the tithe owners themselves, in which there was, before the award, a just title to tithes, which by accident and mistake was not brought forward till after the award was made.
Thus, by an award, made with the concurrence of A., the patron, the whole rent charge was made payable to B. the rector, A. being at the time entitled to one half of the corn tithes, but ignorant of his rights. Held that A. might have relief in this Court as against B. Clarke v. Yonge. Page 523
1. A. & B. were entitled to tithes in equal moieties. B., under mis- take, received the whole, a bill by A. against B. for his moiety was dismissed with costs. Clarke v. Yonge. 523 2. A confirmed award under the Tithe Commutation Act is final as between the tithe owners and tithe payers, but does not exclude from further investigation a case between the tithe owners them- selves, in which there was, before the award, a just title to tithes, which by accident and mistake was not brought forward till after the award was made.
Thus, by an award, made with the concurrence of A., the patron, the whole rent charge was made payable to B. the rector. A. being at the time entitled to one half of the corn tithes, but ignorant of his rights. Held that A. might have relief in this Court as against B. Clarke v. Yonge. Page 523
3. The right to tithes, as against an ecclesiastical corporation aggre- gate, is barred under the 3 & 4 W. 4. c. 27. by non-payment for twenty years. The Dean and Chapter of Ely v. Bliss.
See STATUTE, 2, 3.
F. & W., as solicitors for the te- nant for life, held the title deeds, which afterwards passed into the possession of W. & C. their suc- cessors. The tenant for life died, and the estate then stood limited first to F. & W. for 500 years, to secure a sum of 2000l. with re- mainder to trustees for 600 years, to secure a jointure and portions with remainder to A. B. in tail. A. B. being an infant, a suit was instituted on his behalf, in which the 2000l. was raised on the se- curity of the term. Upon that occasion F. & W. covenated with the mortgagees to produce the title deeds from time to time, and not to part with them; but they were relievable from the covenant on certain terms. A receiver was appointed in the suit, and the
Court directed the costs of the
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