Bank of Ireland and the Bank of Ireland Nominees Ltd, Trustees of the Estate of John F. H. Taaffe, Deceased, to Merrick

• Jurisdiction: Ireland
• Court: Supreme Court
• Judgment Date: 01 January 1937
• Date: 01 January 1937

S. C., I.F.S.]

Bank of Ireland and the Bank of Ireland Nominees Limited, Trustees of the Estate of John F. H. Taaffe, Deceased, to Merrick

Taxation - Non-contentious matter - Solicitor and client costs - Power of Taxing Master to tax - Scale applicable - Client a trustee - Costs payable out of trust estate - Submission of case to counsel - Authority to submit case - Whether submission of case necessary -Discretion of Taxing Master - Solicitors Remuneration Act, 1881 (44 45 Vict. c. 44), s. 2 -General Order of 1st June, 1884, r. 2 (c) and Schedule II - Supreme Court of Judicature Act (Ir.), 1877 (40 41 Vict. c. 57), ss. 61, 72 and73 - Rules of the Supreme Court (Ir.), 1905, Or. LXV, rr. 54 (b); 65, Sub-rr. 29 and 37.

The Taxing Masters of the High Court have authority, under Or. LXV, r. 54 (b), Rules of the Supreme Court (Ir.), 1905, to tax costs in non-contentious cases as between solicitor and client, upon the application of the client, and without any rule or order for the purpose. The scale applicable to such taxation is regulated by the Solicitors Remuneration Act, 1881, and the General Order of June 1st, 1884, made thereunder. The provisions in Or. LXV, r. 65, as to taxation of solicitor and client costs relate to the taxation of such costs only when incurred in connection with proceedings in Court or in the course of contentious litigation; and, accordingly, in taxing costs in non-contentious cases, the Taxing Masters are not bound by those provisions. It does not, however, follow that, in taxing such last mentioned costs, they have no discretion, or that, in the exercise of their discretion, they are precluded from taking into consideration matters such as these to which they are bound to have regard when taxing...