MARSHALL KD 7566 •G^4 HOUSE OF LORDS. 19 2 2 REPOET OF THE LORD CHANCELLOR'S SUPREME COURT PEE COMMITTEE. ^ Pi-egetiied to Parl/auient by Boiximand ,of His Majesty. f LONDON; PUBLISHEJJ BY H[.S MAJESTY'S STATIONERY OFFICE. To be inircliasetl tluouch any Bookseller or directly from H..\r. STATIOiVJJitli' OFiaCE at the following addresses: ■ ■ l-Mi'Kia.M, HO'JSF., IvISGSlVAY, LONBON, W.C. 2, aiid 28, Abwgdon STKKET, L0.M)I1.\ fi \V ]■ 37, Peter Stp.kut, 3[axchesti;e; ], St. Ant^rew's Ckescknt, Cahbifp ; ' ' ' ' 23, I'OEtH STOEET, JODIKIltlllGIl ; or from KA-StCV AXJj S0.\', Jyrn., 40 and 41, LowBE SACKVa.LE Street, Ddeus, 1922, ^ . ■ I'rirc Q6ck] r CORNELL UNIVEBSITY LIBHARY -).- '., 3 1'924 085 505 174 ' 1 •-'^^ REPORT of the Committee appointed by the Lord Chancellor " to consider the Order as to Supreme Court Fees, 1884, as amended by any subsequent Orders and to report which of the fees and percentages prescribed in that Order should, having regard to modem conditions, be increased and whether any further or other fees or percentages should be taken in respect of any matter in the Supreme Court." To the Right Honourable The Visco0NT Birkenhead, Lord High Chancellor of Great Britain. My Lord, For the purpose of considering the matters referred to us by your* Lordship's Minute of Appointment, we have held 40 meetings. At our meetings we have had the advantage of hearing the views of a number of the Officers of the Supreme Court with regard to the fees charged in respect of the pro- ceedings in their several offices and we have also examined the returns of the Receipts and Expenditure of the Supreme Court and the Civil Judicial Statistics relating to England and Wales which are laid before Parliament year by year. We now have the honour to submit to your Lordship the following : — REPORT. 1. The Order as to Supreme Court Fees, dated the 19th January, 1884, was made pursuant to Section 26 of the Judicature Act, 1875 (38 & 39 Vict. ch. 77). That section as amendgd by the Statute Law Revision Act, 1883 (46 & 47 Vict. ch. 39), and the Lunacy Act, 1890 (53 Vict. ch. 5), provides as follows : — 26. " The Lord Chancellor, with the advice and consent of the Judges of the Supreme Court or any three of them, and with the concurrence of the Treasury, may, by order, fix the fees and percentages, to be taken in the High Court or in the Court of Appeal, or in any Court created by any commission or in any Office which is connected with any of those Courts or in which any business connected with any of those Courts is conducted. Cost of Committee. — The expenses incurred by tiis Committee were paid out of the Departmental Yote of the Supreme Court, and the Accounts are combined with those of the OflBces of the Royal Courts of Justice Committee. The actuaJ cost of printing the Report for publication was £45. ;i t E.NID Ros»EB {Secretary), o 15049 or by any officei- paid wholly or partly out of public moneys who is attached to any of those Courts or the Supreme Court, or any Judge of those Courts, and may fi'om time to time, by order increase, reduce, or abolish all or any of such fees and percentages and appoint new fees and percentages to be taken in the said Courts or offices or any of them, or by any such Officer, as afoi'esaid." " Any order made in pursuance of this section shall be binding on all the Courts, offices, and Officers to which it refers, in the same manner as if it had been enacted by Parliament." " The Treasury, with the concurrence of the Lord Chancellor, may, from time to time, make such rules as may seem tit for publishing the amount of the fees." "An order under this section may abolish any existing fees and percentages which may be taken in the said Courts or offices, or any of them, or by the said Officers, or any of them, but, subject to the provisions of any order made in pursuance of this section, the existing fees and percentages shall continue to be taken, applied, and accounted for in the existing manner." 2. From time to time Orders have been made under the above section varying the fees set out in the Schedule to the Fees Order of 1884, and in some cases prescribing new fees. The following is a list of these Orders. Order dated 21st Aug., 1884. Courts.) 18th Dec, 1885. 20th Dec, 1887. 22nd Jan., 1897. 10th Feb., 1903. 30th Nov., 1903. (Appeals from inferior (Crown Office Fees.) (Official Referee's Fees.) (Abolishing item 145.) (Official Referee's Fees.) (Amending items 9, 57, and 135, and adding item 2a.) 28th Mav, 1906. (Amending item 92.) June, 1909. (Adding item 65a.) 2nd Nov., 1915. (Amending items 98 and 100.) 6th Nov., 1917. (Amending item 69.) 2nd July, 1920. (Amending items 1 and 8.) 3. Your Lordship's Minute directed us to report which of the Court fees should, "having regard to modern conditions," be increased, and we accordingly tried to ascertain how far the receipts which are properly attributable to the Supreme Court by way of fees or otherwise, go to meet the expenditure of the Court at the present time. Section 28 of the Judicature Act, 1875, provides that an Account of the Receipts and Expenditure of the Supreme Court to the 31st day of March should be prepared annually, and that this Account should be made out in such form and contain such O (33)15049 Wt 7497 750 1/22 B & S A 2 4= particulars as the Treasury, with the concurrence of your Lordship, may from time to time direct. Pursuant to the pro- visions of that section, the Treasury prepares year by year an Account of the Receipts and Expenditure of the Supreme Court including therein, in and since 1911, the Court of Criminal Appeal, which is really a separate Court. At the time when the Schedule to the Fees Order of 1884 was being prepared, it was authoritatively laid down that the salaries and pensions of the Judges ought to be paid by the State out of public funds, and that all the other expenses of the administra- tion of Justice in the Supreme Court should be borne by the suitors. It has, we believe, been suggested that this principle is to be found in Magna Charta itself ; or it may be that, apait altogether from the provisions of Magna Charta, it was con- sidered unseemly and improper that the fees paid by the suitors should provide even indirectly the remuneration of the Judges of the Supreme Court. Another ground on which the principle may have been based has been suggested. The Supreme Court is not merely engaged in the work of dispensing Justice to the private suitors who resort there ; it administers public Justice not only in criminal cases biit also in civil matters, such as proceedings' on the Crown side of the King's Bench. For the cost of the administration of Justice, where the public itself is directly concerned, the State ought, it is suggested, to provide the neces- sary funds, since there can be no reason why the private suitors should do so. Though it would no doubt be difficult to calculate exactly how much of the expenditure of the Supreme Court is attributable to the administration of public, as distinguished from private. Justice, the salaries and pensions paid to the Judges may perhaps be taken to represent fairly that figure. 4. It is not within our province to express any opinion on the question whether the principle laid down in 1884 is well founded or ought to be maintained, but we have set out in Appendix II. to this Report the figures taken from the Annual Accounts for the years 1886 to 1921, showing the receipts of the Supreme Court, the amount of the salaries and pensions of the Judges, the expenditure of the Court after deducting that amount — and the excess of the receipts over the expenditure or the expenditure over the receipts, as the case may be, for each of those years. It will be observed that from 1886 down to 1910 the receipts always exceeded the expenditure by a substantial sum, the excess throughout that period amounting in all to l,095,028i. The Treasury consider that this excess may fairly be set off against so much of the cost of erecting the Royal Courts of Justice as was provided by the Exchequer. In 1911 the receipts and expenditure of the Court of Criminal Appeal were for the first time included in the Annual Accounts. The annual expenditure of that Court has always exceeded its receipts by more than 10,OOOZ. (in the year 1921 the excess of expenditure amounted to 17,569Z.), and for the years 1911 to 1913 the Accounts showed a deficit of 1,959Z. During the next five years — 1914 to 1918 — notwithstanding the deficit from the Court of Criminal Appeal the total receipts shown in the Annual Accounts exceeded the total expenditure (after deducting the salaries and pensions of the Judges) by substantial sums amounting in the aggregate to 173,882L ; but in 1919 the position was reversed, for in that year, there was a deficit of 8,86CL In the following year the deficit increased to 17,939L and in the year 1921 it amounted to no less than 144,405L These deficits are not due to any diminution in the receipts which, between 1918 and 1921, increased from 448,420L to 596,207i. They are entirely due to the increase in the expendi- ture. 5. In these circumstances, though it is not possible to estimate with any certainty the amount of either the receipts or the expenditure of the Supreme Court in the future, we came to the conclusion that, having regard to modern conditions, the fees should in a nunaber of cases be increased. We have accordingly prepared a draft Schedule setting out the fees and percentages which we recommend for adoption in lieu of those prescribed in the present Schedule. The draft Schedule prepared by us is printed in Appendix I. to this Report ; and before explaining the various alterations which we recommend and the grounds on which our recommendations are based, we desire to make some general observations with regard to the form and contents of the draft Schedule, 6. In the first place we ought to point out that the draft Schedule deals only with such of the fees taken in the Supreme Court as come within the Fees Order of 1884 and the several amending Orders. It does not therefore deal with fees such as those taken in Bankruptcy, in Companies Winding-up, in Lunacy, Non-contentioaa Probate matters or on the Enrolment of Documents or on Applications or Orders under the Courts Emergency Powers Act. 7. The arrangement of the fees in the Schedule to the Fees Order of 1884 seems to us to be somewhat confusing. In the draft Schedule we have done our best so to arrange the fees under separate headings that it may be comparatively easy for anyone to ascertain what fee is properly payable on any proceeding in the Court, and with this object in view we have divided the draft Schedule into ten sections. We venture to think that this re-arrahgement of the fees will be of assistance to the Officers of the Court as well as to the suitors and their solicitors. 8. The Supreme Court Fees Order, 1884, provides that ^ the fees and percentages contained in the Schedule thereto (except those taken in the District Registries) shall be taken by means A 3 -.6 of stamps ; and orders liave been made under the Public Offices Fees Act, 1879 (42 & 43 Vict. ch. 58), Section 3, specifying the documents to be stamped. It would, we think, be more con- venient to specify these documents in the Schedule itself^ and we have accordingly done this in the third column of the draft Schedule. 9. The existing Orders prescribe the use of impressed stamps in some cases, and of adhesive stamps ■ in others ; but in most cases the use of either impressed or adhesive stamps is permitted. The use of adhesive stamps is both economical to the State and convenient to the suitors and their solicitors, and we therefore recommend that the permission to use either •impressed or adhesive stamps should be continued. The objection to the use of an adhesive stamp lies in the fact that it can be removed from the document on which it has been placed, and then, if the cancellation mark be removed, it can be used a second time. Many of the documents specified in the third column of the draft Schedule are, it will be observed, documents which remain in the custody of the Court. Moreover, if the stamps be properly cancelled with indelible ink, they cannot be used a second time. 10. In the District Registries the fees are for the most part taken in cash. The payment of fees in cash seems open to objection, and we think it should be considered whether all the fees in the District Registries, as well as in London, should not be taken in stamps. 11. Section I. of the draft Schedule contains " the fees "payable in every Division of the High Court " from the com- mencement of proceedings down to the issue of execution and is itself for convenience of reference sub-divided under several headings. For the purpose of explaining the alterations which we recommend we will deal with each sub-heading in turn. 12. " Fees payable on the commencement of a cause or matter." By the Order of the 2nd July 1920 the fee on writs of summons and originating summonses was increased from 10s. to 11., and we recommend that this fee should now be increased to IL 5s. Having regard both to the fall in the value of money and the deficit in the revenue of the Court, we think that a fee of 11. 5s. for initiating proceedings in the Court is not unreasonable. Moreover, this fee includes not only the sealing and issue of the originating process, but also the filing of a copy thereof among the records of the Court. It is, we under- stand, intended to introduce a new system of filing documents in the Supreme Court, whereby all the documents in an action will be filed in a single dossier set apart for that action-, and this increase of os. will more than cover the expense which must necessarily be incurred by the introduction of the proposed new system. Under tte Schedule to tlie Fees Order of 1884, no fee, was paj'able in respect of certain originating proceedings, and tHs omission is supplied in the draft Schedule. 13. Fees payable on appearances. We recommend that these fees should be increased from 2s. to 2s. 6d. 14. Fees payable on interlocutory applications, &c. We reconmiend that the existing fee of 10s. payable on the issue of a sununons for directions under Order XXX., Rule I., should be abolished and that the fee on any summons in a cause or matter (including a summons for directions or a notice under Rule 5 of Order XXX.) should be fixed at 5s. Our reason for recommending this change is that the summons for directions does not in practice fulfil the purpose for which it was designed, and we think it would be fairer that all inter- locutory applications in Chambers should pay a uniform fee and that a fee of 5s. on such applications is in the circumstances reasonable. Another change which we recommend in this sub-heading is that a fee should be charged on interlocutory motions. While applications by summons have always been subject to the payment of a fee, no fee has hitherto been charged in the Chancery or King's Bench Division on applications in a cause or matter by way of motion. It seems to us that there is no valid reason why a reasonable fee should not be charged on interlocutory motions, and that if the fee of 5s. be charged on applications by summons in Chambers, a fee of 10s. would be reasonable in respect of applications by motion in Court, and we have accordingly inserted this fee among those payable on interlocutory appbcations. The imposition of this proposed fee may make it advisable to amend Order 52 by directing that a copy of a notice of motion served on a party should on or before the hearing of the motion be filed with the Ofiicer of the Court. The other fees included in this sub-heading do not, we think, require any explanation or comment. 15. Fees payable on orders made in Chambers. The fees on orders and judgments prescribed by the existing Schedule seemed to us bewildering and confused and we have accordingly endeavoured to make them simpler and more intelligible. For this purpose we have divided the orders and judgments of the High Court into those made in Chambers and those made in Court, a division which cannot, we think, give rise to any doubt or difficulty since every order or judgment shows on its face whether it was made in Chambers or in Court. As to the orders made in Chambers, we propose that all orders wliich may be described as " procedure " orders, i.e., giving directions as to the procedure in the action — such as orders for pleadings, particulars, discovery — the taking of evidence— the mode of trial — extension or abridgment of time and so fortli should bear a fee of 5s. and that all other orders made in Chambers (except those under Order 45 and Order 46, Rule 1, which pay only 5s.) should bear a fee of 10s. 16. Fees payable on entering or setting down for trial or hearing in Court. In this sub-heading we recommend (except in the special cases mentioned therein) that the " setting down " fee should be increased from 21. to 2>l. In view of the fact that actions and matters which are heard in Court are for the most part of a substantial character, we think that this increase is reasonable. At the present time no fee is payable on the adjournment of an originating summons for hearing in Court ^d we recommend that a fee of 21. should be payable in the future. 17. Fees on judgments, decrees and orders given, directed or made in Court. At the present time judgments after a trial in the King's Bench Division in fact bear a fee of 2Z.-^made up of \l. on the Associates' certificate and 11. on the judgment itself, and we recommend that in every Division of the High Court judgments, decrees and orders made after trial or hearing of the cause or matter in Court should bear a fee of 21., and further that if the trial or hearing lasts more than five hours an additional fee of 3L for every additional five hours or part thereof should be charged. It does not seem reasonable that when a trial extends over a number of days no further fee should be payable and if 31. be approved as the " setting down " fee we think that a further fee of 3?-. for each day beyond the first would be a proper fee and that this fee should be imposed on the judgment. There seems to us to be no valid reason why judgments in the King's Bench Division should bear a larger fee thq,n those in the other Divisions — and we have accordingly omitted the fee at present payable on the Associates' certificate so that the fees on judgments in all the Divisions of the High Court may be uniform. 18. Fees 'payable on judgments other than judgments given or directed in Court. We recommend that the fee on judgments entered, in defaiilt without an order should, except where the judgment is for less than 50L, be increased from 10s. to 11. 19. Fees payable on writs. We think that the fee on a writ of subpoena ad testificandum or duces tecum should be 5s. for each witness. At present three narnes may be inserted on a writ, and if our recommendation as to the fee be adopted, we would suggest that the Rules of Court be altered so as to require a separate writ for. each witness. We understand that the present practice of inserting three names on a single writ is open to objection. 20. Section II. — Fees payable in the Chancery Division. .^S In this section we have collected all the fees that arR peculiair, to the Chancery Division of the High Court, revising the existing fees and adding certain new ones. In this part of our work we have derived great assistance from Sir John Fox, who has given much time and care to the matter. We think that the proposed new fees and increases of the existing fees are reasonable. 21. Section III. — Fees payable in the King's Bench Division. In this section two new fees are proposed, viz., a fee of 21. on applications by Justices to be sworn in Court and a fee of 5.S. on appeals from a Master or District Registrar to a Judge in Chambers, and we also recommend an increase of the fees on references to a Master and on prerogative writs. 22. Section IV. — Fees payable in the Probate, Divorce and Admiralty Division. We have, with the assistance of the Admiralty Registrar, revised and simplified the fees payable in proceedings in Admiralty, omitting a number of obsolete fees and making some increase in the amounts of the fees which are retained. The Probate and Divorce fees set out in the draft Schedule have — so far as is practicable — been increased proportionately to the increases proposed in the other branches of the Court. 23. Section V. — Fees payable on references to an Official Hejeree. Since cases tried before an Official Referee usually occupy at least one day, we think that the hearing fee should be charged per day instead of as at present per hour — and that a fee of 5Z. per day is in the present circumstances reasonable. 24. Section VI. — Fees payable on appeals to the Court of Appeal. We have not altered the fees payable in respect of inter- locutory appeals, but it seems to us that, the fees payable on final appeals should be increased. We accordingly propose the fee on setting down a final appeal should 'be raised from 21. to 51. and that the fee on the order disposing of a final appeal should be increased from 11. to M. 25. -Section VII. — Fees payable on filing documents, on searches for and inspections ■ of documents and for copies of documents. The principal alteration proposed in this section is the increase of the fees payable for copies of documents. x\t the present time a "plain " or non-official copy is charged for at the 10 rate of 4«i. per folio of 72 words — 2d. per folio is charged for examining a plain copy and making it an " office copy," and 6d. per folio is charged for making an " office copy." The charge of 4d. per folio for a plain copy corresponded to the charge which solicitors were entitled to make for copies of documents which they supplied, and it seems to us that since the charges made by solicitors have been increased by one- third, the fee payable for plain copies made by the Court ought to be increased to 5d. and that the fee for examining a plain copy and making it an office copy should be Sd. instead of 2d., and that the fee for an office copy should therefore be 8d. instead of 6d. In this connection we desire to state that we have received complaints which seem to us well-founded as to the construction which has been placed upon Rule 76 of Order 66. It appears that where pursuant to the Rules a deposition is to be printed, the party printing the same is required to obtain a " plain copy " of the deposition from' the Court at the charge of 4c^. per folio, even though he may have in his possession a correct copy of the document from which a print could be made. This construction of the Rule (which apparently does not apply to affidavits — though both depositions and affidavits are mentioned in the Rule) seems to us unreasonable and we think that a party who needs to print a deposition should not be compelled to obtain a " plain copy " from the Court, if he ah-eady has in his possession a copy from which the print can be made, and that if necessary the Rule should be amended. 26. Section VIII. Fees payable in the Pay Office. In this section we have adopted the recommendations made to us by the Paymaster. The proposed increase on the amounts of the several fees seem to us to be reasonable. 27. Section IX. Fees payable on the taxation of Costs. We do not recommend any increase in the ordinary taxing fee since it is an ad valorem fee and the amount payable increases automatically with the increase of the taxed Costs. Such altera- tions as we propose are for the purpose of removing certain anomalies whereby some proceedings in the Taxing Office did not bear any fee at all. 28. Section X. Miscellaneous Fees. In this section we have collected the various fees which do not com(} within any of the preceding sections. In certain cases we recommend an increase in the amount of fees, as, for example, the fee on taking an affidavit, which should, we think, be raised so as to correspond with the fee which a Commissioner for Oaths is entitled to charge. 11 29. If our recommendations be approved, we presume tliat th.e Order bringing the new Schedule into force will be in, the same form as the Fees Order of 1884 and, if this be the casej vre suggest that it would be advisable to insert in the Order a proi vision giving effect to the conventions made, or hereafter to be made, with Foreign States, whereby the proceedings in our Courts, described in those Conventions, are to be exempt from payment of any Court Fees. 30. In preparing the draft Schedule which we submit to your Lordship, it has been our constant endeavour to fix the fees at what may be considered fair and reasonable amounts ; but since, with few exceptions, they are not ad valorem fees, in some cases, having regard to the value of the subject matter in dispute, the fee may seem unduly large, and in others unduly small. We came, however, to the conclusion that, owing to the diversity of the matters which are the subject of litigation in the Supreme Court it is impossible to apply generally the system of ad valorem fees which prevails in the County Court and that there was no alternative but to fix the fees on such a scale as to be fair and reasonable in the generality of cases. But we are conscious that a fee, which in most cases, would be quite reasonable, may in some exceptional case, be too high, and we venture therefore to suggest that power should be reserved to your Lordship or (subject to proper safeguards) to such Officers of the Court as may be nominated for the purpose to reduce or remit the fees in a case of exceptional hardship. 31. We have endeavoured so to describe each item in the draft Schedule that there may be no difficulty in ascertaining what is the proper fee to be paid on any proceedings ; but we apprehend that cases of doubt must sometimes arise, and we think it might be advisable to provide that where doubt arises as to the fee to be paid, the matter should be referred to your Lordship or to such Officers of the Court as may be nominated for the pxirpose. 32. Finally, though in our opinion the fees set out in the draft Schedule are, having regard to modern conditions, fair and reasonable it may be that experience will show that some of them are either unduly onerous or insufficient. In view of that possibility and the uncertainty that at present exists as to the amount of both the expenditure and receipts of the Supreme Court in the immediate future, it is, we think, advisable that the Schedule of Fees should after not more than three years be reviewed, and that any adjustments which experience may show to be necessary should then be made. The form of the draft Schedule is such that these adjustments could, we anticipate, be made without difficulty. In this connection we venture to suggest that the Civil Judicial Statistics should be kept up to date, and should afford O 15049 A 1 12 information as to the, revenue derived from the several classes of fees.. We think that these statistics, ciight at the same time be considerably curtailed and simplified. 33. It only remains for us to express our obligations to our Secretary, Miss Rosser, for the great assistance which she has given us. Dated this 3rd day of November 1921. MALCOLM M. MACNAGHTEN {Chairman). T. WILLES OHITTY. RpBT. C. Nl'^SBlTT. T. K. BEWLEY. Enid Rossee (Secretary). 13 APPENDIX I. Schedule of Pees. Section I. Fees payable — In every Division of the High Court 14 Section II. In the Chancery Division 18 Section III. In the King's Bench Division 21 Section IV. In the Probate, Divorce, and Admiralty Division : — (A) Probate and Divorce 22 (B) Admiralty 23 Section V. - On references to an Official Referee - . _ . 25 Section VI. In the Court of Appeal 25 Section VII. On filing documents ; on searches for and inspections of docu- ments ; and for copies of docu- ments - - - 26 Section Vni. - In the Pay Office 27 Section IX. - On the taxation of Costs 27 Section X. Miscellaneous Fees - - - 28 A 5 14 An order or rule referred to by number means the Order or Rule so numbered in the Sules of the Supreme Court. A folio means a folio of 72 words. The documents specified in the 3rd column of the Schedule are the documents to be stamped. SECTION I. Pees Pazable in bvekt Division op the High Cottrt. On the commencement of a Cause or Matter. 1.— On sealing a -writ of summons for the commencement of an action and filing a copy thereof ... 2. — On sealing an originating summons — (a) under the Solicitors Act, 1843, for delivery of a bill of costs or taxation of a bill within 12 months after delivery. (6) for a writ of habeas corpus in respect of an infant. (c) for bail. and filing a copy thereof - 3. — On seaUng any other originating sum- mons and filing a copy thereof 4. — On sealing a concurrent or renewed writ of summons or a concurrent origina- ting summons - - - . 5. — On sealing an amended writ of sum- mons or an amended originating summons and filing a copy thereof - 6. — On presenting an originating petition (except petitions in Divorce but including petitions of Right) and filing the same For the fee payable on filing a petition in Divorce : see Fee No. 76. 7. — On filing an originating notice of motion - Note. — No " setting down " fee is payable on an originating motion : see Fee No. 28. 3. — On amending an originating petition or an originating notice of motion - £ s. d. 15 10 15 5 The filed copy. The filed copy. The filed copy. The prsBcipe. 5 The filed copy or the praecipe. 15 2 The petition. The notice of motion. 5 The ainended no-- I tice. 15 Section I — eoniinued. 9. — On an originating ex parte application (a) if made in Court (b) if made in Chambers - Where the applicant is directed to issue aji originating summons, credit for the fee paid on the ex parte application is to he given against the fee payable on the summons. On Appearances. 10. — On entering an appearance : — for each person 11. — On amending the same On Interlocutory Applications, &c. 12. — On sealing a summons (including a summons for directions), or a notice tmder Order XXX., Rule 5, and filing the same or a copy thereof 13. — On filing a notice of motion (except a motion for judgment) or a case on motion where no notice is filed 14. — On sealing a notice under Order XVI., Rules 48 or 55, and filing a copy thereof 16. — On bespeaking a request for the service of process or notice thereof out of the j-orisdiction 16. — On sealing a commission or letter of request for the examination of witnesses abroad 17. On the examination of a witness before an officer of the Court (including the examination of a judgment debtor under Order XLII., Rule 32). For each hour or part of an hour. Where the officer is required to take the examination away from his office his reasonable travelling and other expenses are also payable. 18. — On an application for copies of the notes of a Judge for the use of the Court of Appeal - - - For the fee payable for tlie copies : see Fee No. 107. £ s. A. 10 10 2 6 2 6 5 10 10 10 10 10 5 '%> \ The affidavit filed J in support of the application. Note. — The affidavit must also be stamped with the appro- priate filing fee. See Fees No. 86 and 101. The memorandum The prwcipe. The summons or notice. The filed notice or case. The filed copy. The prsecipe. The prsecipe. The order. The application. 16 Section I — continued. On Orders made in Chambers. 19. — On entering or sealing an order made in Chambers: — (a) As to the proceedings in a" cause or matter (including orders for amendment and orders made under Order X. or Order XI.) - (6) under Order XLY. ©r Rule 1 of Order XL VI. -j 20. — On entering or sealing any other order made in Chambers - 21. — On sealing a note or memorandum of an order signed by a Judge, Regis- trar, Master, and District Registrar, when no order is drawn up - - On entering or setting down for trial or hearing in Court. 22. — On filing a notice of motion for judg- ment and setting the action down for hearing in Court 23. — On entering a cause for trial pursuant to an order under Order XIV., Rule 8& 24. — On entering or setting down a Probate action as a short cause - 25.^0n adjourning an originating summons from Chambers into Court 26. — On filing a special case under Order XXXiV. and setting it down for hearing in Court - - - 27. — On entering or setting down a matri- monial cause for hearing in the undefended list 28. — On entei'ing or setting down any other cause or matter for ti-ial or hearing or further consideration in Court except in cases : — (a) where it is otherwise provided by this Schedule. (6) where fee No. 7 or fee No. 40 has been paid £ «. d. 10 3 10 10 10 2 2 2 In the Chancery and King's Bench Divi- sions and in Admiralty : — the order. In Probate and Divorce : — ^the summons or application on which the order is made. The note or memorandum. The filed notice. The order or the filed copy of the pleadings. The prsBoipe. The summons or the sealed copy thereof. The prsecipe. The praecipe. 3 The prsecipe or the filed copy of the pleadings. 17 Section I — continued. On judgments, decrees and orders given, directed, or made in Court. 29. — On entering or sealing a judgment, decree, or order given, directed or made on the trial hearing or further consideration of a^ cause or matter in Court - ■ - - And if the trial or hearing or further consideration lasted more than five hours for each additional period of five hours or part thereof a further fee of • - . - - - Note. — This fee is payable where a final judgment, decree or order is made by consent on the hearing of an interlocutory application ; but in such case no " setting down" fee is payable. Where this fee has been paid on a decree nisi in a matrimonial cause, no further fee is payable on the decree absolute. 30. — On entering or sealing an order made in Court for security for costs 31. — On entering or sealing any other order made in Court On judgments other than judgments given or directed in Court. 32. — On entering or sealing a judgment pursuant to — (a) an order made in chambers - T (6) an order certificate or award i- of an Official Referee J 33. — On entering or sealing a judgment in default without an order : — (a) if the judgment does not exceed 50Z. (6) in all other cases - 34. — On entering or sealing a judgment pursua.nt to the certificate or award of a Special Referee On Writs (see also Fees No. 70 and 139). 35. — On sealing a writ of gubpcena ad testi- ficandum, or duces tecum : — for each witness 36. — On sealing a writ of execution d. 2 3 10 10 10 10 10 2 In the Chancery and King's Bench Divi- sions and in Admiralty : — the judgment, decree or order. In Probate and Divorce : — the praecipe. The judgment. 5 10 The praecipe. The praecipe. 18 SEcnoN n. Tees 'Payable IN the Chanceet Division. 37. — On presenting a petition of course and filing the same - 38. — On entering an order of course - 39. — On presenting a petition in a cause or matter (other than a petition of course) and filing the same On amending the same 40. — On answering a petition (whether originating or in a cause or matter) Note. — No " setting down " fee is payable where this fee is paid : see Fee No. 28. 41. — ^On filing pursuant to a statute, a special case or a scheme - 42. — On filing a notice of appeal to the High Court and setting the appeal down for hearing - - 48. — On filing a memorandum of service of notice of judgment - 44. — On sealing a notice for attendance at Chambers on an originating sum- mons to which an appearance has been entered and filing the same or a copy thereof 45. — On a sale of — (a) any lands or hereditaments or (fc) any business (including the good- will thereof) or (c) any chattels — confirmed or approved by order or certificate — for every lOOZ. or fraction of lOOZ. of the price up to 800,000? and for every lOOZ. or fraction of lOOZ. thereof above 300,000Z. - For the purpose of calculating the amount of this fee any sum payable out of the price to a mort- gagee or other person entitled to a charge estate or interest on or in the property sold, who though con- senting to or concuning in the sale is not a party to or bound by the pro- ceedings is to be deducted from the price. If the property sold or any part thereof is included in a certificate on which fee No. 49 has been paid, credit for the fee so paid in respect thereof is to be given against this fee. £ s. d. 10 10 10 5 10 1 2 10 5 4 2 The petition. The order. The petition. The petition. The petition. The special case or scheme. The notice of appeal. The memorandum. The notice or the filed copy thereof. The order or certi- ficate. 19 Section II — continued. 46 — continued. If for any reason after payment of this fee the sale is not completed and the property is subsequently sold in the same cause or matter to another purchaser, credit is to be given for the fee already paid on the abortive sale against the fee payable on the com- pleted sale ; but in no case is any part of the fee paid on the abortive sale to be repaid. 46.— ^On a mortgage of : — (a) any lands or hereditaments, or (6) any business (including the goodwill thereof), or (c) any chattels confirmed or approved by order or certificate — for every lOOi. or fraction of lOOZ. of the mortgage money up to 300,000?. and for every lOOZ. or fraction of lOOi. thereof above 300,0002. - If the property mortgaged (or any part thereof) is included in a certifi- cate on which fee No. 49 has been paid credit for the fee so paid in respect thereof is to be given against this fee. 47. — On a purchase of : — (a) any lands or hereditaments, or (6) any business (including the goodwill thereof), or (c) any chattels confirmed or approved by order or certificate — for every lOOZ. of the purchase money up to 300,000?.; and for every lOOZ. or fraction of 100?. thereof above 300,000?. Purchase money which represents the proceeds of a sale on which fee No. 45 has been paid is exempt from the payment of this fee. If the pur- chase money is included in a certificate on which fee No. 49 has been paid, credit for the fee so paid in respect thereof is to be given against this fee. 48. — On a partition or exchange of any lands or hereditaments confirmed or approved by order or certificate — For every 100?. value of the pro- perty so partitioned or ex- changed . - - 4 2 4 2 4 The order or certi' ficate. The order or certi- ficate. The order or certi- ficate. 20 Section II — ocmtimted. 49. — On ascertaining pursuant to an order, the amount or value of : — {a) the real or outstanding or un- disposed of personal estate of a deceased person, or (6) any property subject to a trust, or (c) any partnership assets — for every 1001. or fraction of 1001. of the amount or value thereof up to 300,000Z. .... and for every lOOZ. or fraction of 1001. thereof above 30O,0O0Z. The amount on which this fee is payable shall not include : — (a) any outstanding debts believed to be bad or iiTecoverable ; (6) any sum on which fee No. 45 has been paid ; but shall include aU sums paid after the commencement of the pro- ceedings to creditors or to persons beneficially interested. 50. — On taking an account of monies received by a person liable to account for the same — for eveiy 1001. or fraction of 100?. of the monies received Monies on which Fees No. 49 or 51 have been paid are exempt from payment of this fee. 51. — On taking an account of monies due to any person — for every lOOJ. or fraction of 1001, of the amount found due And if on taking such an account nothing is found due ... Monies on which Pee No. 50 has been paid are exempt from payment of this fee. 52. — On an inquiry as to damages — for every lOOZ. or fraction of 1001. of the amount certified . - - 53. — On an inquiry to ascertain the person or persons interested in any pro- perty : for every lOOZ. or fraction of 1001. of the value of the property up to 300,000?. .... for every lOOZ. or fraction of lOOZ. above 300,000?. 54. — On an inquiry as to the creditors of a company in proceedings for the reduction of its capital or the altera- tion of its memorandum - £ s. d. 2 10 2 2 10 2 2 10 5 The certificate. The certificate. The certificate. The certificate. The certificate. The certificate. 21 Section II — continued. -55. — On settling a scheme for the manage- ment of a charity - On settling a^y other scheme 56. — On every certificate of a Master or District Registrar Note. — This fee is payable in addition to the percentage fees prescribed above. 57. — On signing, settling, or approving an advertisement - 58. — On settling a lodgment schedule for payment into Coiu"t of purchase money or a balance of account 59. — On referring a' bill of costs to a Taxing Master from Chambers without an order 60. — On assessing costs for every 21. or fraction thereof allowed 61. — On a reference to the Conveyancing Counsel of the Court 62. — On settling a deed or other instrument or particulars or conditions of sale 63. — On settling a recognisance or bond where amount of security exceeds 200Z. On settling an undertaking in lieu of a recognisance or bond 64. — On fixing the reserve on a sale out of Court 65. — On a certificate of attendance to receive mortgage money Note. — If for any reason any account or inquiry is not completed the party conducting the proceedings shall pay such fee as the Judge may direct. £ s. d. 2 5 10 10 5 5 1 10 1 10 5 1 5 The certificate, or if there is no certificate the order confirm- ing the scheme. The certificate. The draft adver- tisement. The schedule. The reference. The bill of costs. The reference. The draft. The recognisance bond or under- taking. The original re- serve. The certificate. SECTION m. Fees Payable in the King's Bench Division. 86. — On filing : — • (a) a notice of appeal to the High Court or (6) a special case pursuant to a Statute or the Common Law and setting down the appeal or special case for hearing 2 The notice or special case. 22 Section III — continued. 67. — On an application by a Justice of tiie Peace (other than a Metropolitan Police Magistrate or a Stipendiary Magistrate) to take the oath of allegiance and judicial oath - - 68. — On sealing a notice of appeal from a Master or District Registrar to a Judge in Chambers - . . . 69. — On a reference to a Master or District Registrar (including the taking of an account) for every hour or part of an hour - 70. — On sealing a writ of mandamus On sealing any other prerogative writ - The oath. The notice. The precipe. The prsBoipe. SECTION IV. Fbes Payable in the Peobate, Divoecb, AND Admibaltt Division. (A) Peobate and Divoecb Pees. Probate. 71.- —On sealing a subpoena under Court of Probate Act, 1858, Section 23 10 The praecipe. 72.- —On depositing a script or other docu- "" ment in the Probate Registry - 5 for each additional script or docu- The praecipe or ment deposited at the same . affidavit of time 1 scripts. On a receipt for documents delivered out of the Probate Registry 5 _^ 73.- —On settling and sealing a citation 10 The prascipe. 74.- —On filing a notice of appeal to the High Court and setting the appeal down for hearing . - . . 2 The notice of 75.- —On taking an account of an admini- strator and receiver pendente lite or other person liable to account : — for every lOOZ. or fraction of lOOZ. received without deducting any appeal. payments 2 The account. Divorce. 76.- —On filing a petition 10 The petition. On amending the same 5 77.- -On filing a notice of appeal to the Divisional Court and setting down the appeal for hearing - - - - 10 The notice of appeal. 78.- —On settling questions for the jury 10 The draft ques- tions. 23 Section IVa — continued. Probate and Divoece. 79. — On an appointment before a Registrar (except the hearing of a summons or motion) : — for every hour or part of an hour 80. — On signing settling or approving an advertisment - 81.— On filing — (a) the certificate of a Registrar (b) the minute of a Registrar - 82. — On sealing any document, unless other- wise provided - - - - - (B) Admiralty Fees. In the Admiralty Registry. 83. — On filing a notice of appeal to the High Court and setting down the appeal for hearing 84.— On filing— (a) a notice under Order XXIX., Rules 2, 8, or 12 - (6) an agreement under Order LIT., Rule 23 . . . . (c) an admission of liability 85. — On filing a notice under Order LXYII., Rule 10 80. — On filing any other document 87. — On writing for the attendance of Trinity Masters or other assessors 88. — On entering a reference for hearing by the Registrar : — (a) in a default action (6) in all other cases - On the hearing of the reference (except in a default action) such fee as the Registrar may consider reasonable having regard to the length and importance of the reference £ s. d. 10 10 10 5 5 2 }.010 10 5 10 10 10 From 2 2 to 15 15 The praecipe. The draft adver- tisement. The certificate. The minute. The prsecipe. The notice of appeal The notice or agreement or admission. The notice. The filed docu- ment. The prsecipe. The prsecipe. 24 Section IVb — continued. If the reference occupies more than one day, for each additional day or part thereof a further fee not exceeding - - - - If the reference is heard with mer- chants, such further fee for each merchant as the Registrar may con- sider reasonable. On filing (except in a default action) the Registrar's Report : — (a) If the amoTint allowed is less than 2,000?. (6) In all other cases ... In the Marshal's Office. 89. — On lodging with the Marshal a warrant, release, decree, order, commission, or other instrument under Order LXVIL, Rule 10 . - - . 90. — On the appointment and swearing of appraisers ... 91. — On the delivery of a ship or goods to a purchaser ..... 92. — On the sale of a ship or goods : — for every 1002. or fraction of lOOZ. of the price .... 93.— Tor attending the discharge of a cargo or the removal of a ship or goods and if the discharge or removal occupies more than one day for each additional day, a further fee of In addition to the above fees, the follow- ing fees are also payable : — {a) where a ship or cargo is in the custody of the Marshal, the reasonable ex- penses of a ship keeper per day. (b) where the Marshal (or his deputy) is required for the purpose of discharging his duty to travel more than five miles from his office, his reasonable expenses for travelling and subsis- tence. £ s. d. 15 15 2 10 2 10 2 2 The praecipe. • The report. The praecipe. The certificate of appraisement. The account sales. The account sales. The Marshal's - certificate of execution. SECTION V. Fees Payable on Rbpbkbnces to an Official B/Bfekee. £ s. d. 94. — On entering a reference for hearing - 2 The prsecipe. 95.- — On the hearing of the reference : — for every day or part of a day - 5 The prsecipe. And if the hearing is in the » country, subsistence allowances for the Referee and his Clerk at the rate of 21. and 11. respectively for each night they are absent from London and their reasonable ti-avelling ex- penses are also payable. The fees, allowances, and expenses specified in this item shall be pay- able in advance by the party having the conduct of the case from day to day as the case proceeds. 96.- —(a) On a certificate of an Official Re- feree 1 The certificate. (b) On a report or award of an Official Referee ----- 1 2 The report or award. SECTION VI. Fees Payable in, the Coukt op Appeal. 97. — On filing a notice of appeal : — (a) If the appeal is entered in the Interlocutory List (6) If the appeal is entered in the Final List 98. — On filing a notice of cross appeal : — (a) If the appeal is entered in the Interlocutory List (6) If the appeal is entered in the Final List - 99. — On entering or sealing the order made on the hearing of the appeal : — (a) if in the Interlocutory List (6) if in the Final List 100. — On entering or sealing any other order made by the Court of Appeal or a Judge thereof (including orders for leave to appeal and for security for costs) 2 5 1 2 1 3 1 The notice of appeal. The notice of cross appeal. ■ The order. The order. 26 SECTION vn. Pees Payable on Filing Documents ; on Sbakches foe and Inspections of Documents ; and foe Copies of Documents. On Filing Documents. 101. — On filing any document in any office of the Supreme Court (except the Admiralty Registry^ unless other- wise pi-ovided by this Schedule Note. — The fees on filing docu- ments in the Admiralty registry are set out in Section IV(B) ante Nos. 83 to 86 and 88. On Searches. 102. — On an application to search for an appearance or an affidavit, and in- specting the same ... 103.^ — On an application to search an index and inspect a pleading, judgment, decree, order, or other record, unless otherwise expressly provided for by any Act of Parliament, and to in- spect scripts filed or documents deposited pursuant to an order for safe custody or production, for each hour or part of an hour occupied - ~ 104. — For a certificate of appearance, or of a pleading, affidavit, or proceeding having been entered, filed, or taken, or of the negative thereof, unless otherwise provided . - - 105. — For a certificate pursuant to Order LXI., Rules 23 or 24 For Copies of Documents. 106. — For an office copy : — for each folio - ... 107. — For a plain copy (except the printed copies mentioned in the next item) : — for each folio ... and if for more than one copy be bespoken : — for each folio of the first copy for each folio of any additional copy 108. — For a printed copy of an order : — i --| f for each folio . . . . 109. — For examining a plain copy and mark- ing the same as an office copy : — for each folio .... 110. — For a copy in a foreign language and for a copy of a plan, map, section drawing, photograph, or diagram : — the reasonable cost thereof as certified by the officer of the Court - 2 6 10 ^ 2 2 6 10 8 5 5 2 2 3 The filed docu- ment. The search ticket. The search ticket. The certificate. The request. The office copy. The copy. The copy. The office copy. The prseoipe or copy. SECTION VIII. Pees Payable in the Pay Office. Ill — On a certificate of the amount and description of any money, funds or seoiu-ities On redating any such certificate 112. — On a transcript of an account for each opening, including the request there- for - - . . . 113. — On a request to the Paymaster, Bank of England, or a Registrar of the Probate, Divorce and Admiralty Division (unless otherwise provided), for any of the following purposes-: paying, lodging, transferring or depositing money, funds, or securi- ties in Court without an order, or money in addition to the amount directed by an order to be paid in ; paying out of Court any money without an order or a certificate of a taxing officer ; information in writing in respect of any money, funds or securities, or any transaction in the Pay Office - - - - 1 14. — On a request for information respecting any money, funds, or securities to the credit of any cause or matter contained in any list prepared by the Paymaster of causes and matters to the credit of which any money, funds, or securities have not been dealt with during 15 years 115. — On lodgment in Court under the Trustee Act, 1893, and S.C. Punds Rule 41 B - 116. — On preparing a power of attorney 117. — On a request for a certificate of the lodgment of any funds in Court — (a) In Lunacy - . . - (6) in any other Division £ s. 2 10 3 2 2 6 5 5 10 2 The request. The transcript. The request. The request. The office copy of Schedule. The power of attorney. i- The request. SECTION IX. Pees Payable on the Taxation of Costs. 118. — On obtaining a reference to a Taxing Master on a document entitling the applicant to taxation or to the opinion of a Taxing Master thereon, not being a judgment or order of the Supreme Court or a request from an officer thereof 10 The document. 28 Section IX — continued. 119. — On the taking of a » cash accovint between the solicitor and his client on a taxation under the Solicitors Act, 1843, or otherwise ; — for every 1001. or fraction of 1001. of the amounts found to have been received and paid - 120. — On the taxation of a bill of costs where the amount allowed does not exceed 4:1. ... . . Where the amount allowed exceeds 4:1., for every 21. or fraction thereof allowed ...... 121. — On the allowance of the result of a taxation except in the case of taxa- tions by the Sitting Master d. 10 2 10 10 The bill. The bill. The bill. The bUl. iVoie. — The Taxing Officer may in any case require the bill of costs to be stamped before taxation with the amount of fees Tshich would be payable if the bills were allowed by him at the full amount thereof, including in oases under the Solicitors Act, 1 843, the fee payable in respect of the cash account. SECTION X. Miscellaneous Pees. Distringas. 122 — On filing a notice under Order XL VI., Rule 4 ... On amending the same Registration of Judgments, 123. — On a certificate of a judgment for registration in Ireland or Scotland under the Judgments Extension Act, 1868 124. — On registration of a certificate issued by an Irish or Scottish Court' under that Act - ^ . . . 126. — On a certificate of the entry of a satis- faction under that Act . 126. — For a search in the registers of Irish and Scottish Judgments :-t- for each name - - - , 10 5 10 10 2 6 2 6 The notice. The amended notice. The praecipe. The praecipe. The praecipe. The prseoipe. 29 Section X — continued. Bills of Sale. 127. — On filing a till of sale and affidavit therewith, when the consideration (including further advances) — (a) does not exceed 1001. (b) exceeds lOOJ. but does not exceed 200J. (c) exceeds 200Z. - On filing under the Bills of Sale Acts, 1878 and 1882, any other document 128. — On filing an affidavit of re-registration of a bill of sale or any such other document ..... 129. — On filing a fiat of satisfaction - Commissions, &c. 130. — On sealing or issuing a commission to take oaths or affidavits in the Supreme Court - - ... 131. — On sealing any other commission unless otherwise provided - 132. — On a report by a Committee of Judges on an estate bill pursuant to Stand- ing Order of the House of Lords, No. 153 133. — On an allowance of byelaws or table of fees -..--- 134.^0n taking the acknowledgment of a deed by a married woman 135. — On appointment of commissioners under glebe exchange 136. — On the admission or readmission of a Solicitor - ■ " , ■ 137. — On an application with or without subpoena for any officer to attend as a witness, or to produce records or documents to be given in evidence (in addition to the reasonable ex- penses of the officer) for each day or part of a day he shall necessarily be absent from his office The officer may require a deposit of stamps on account of any further fees and a deposit of money on ac- count of any further expenses which may probably become payable be- yond the amount paid for fees and expenses on the application, and tlie officer or his clerk taking such deposit shall thereupon make a memorandum thereof on the appUoation. The officer may also require an vmdertaking in writing to pay any further fees and expenses which may become payable beyond the amounts so paid and deposited. d. 5 10 10 10 10 5 5 2 10 2 10 10 5 2 The bill of sale. The affidavit. The fiat. The prsscipe. The prsecipe. The report. The byelaws or table of fees. The praecipe. The prsecipe. The admission. The application. 30 SECTibN X — conlinned. Commissions, &c. — oontintied. 138. — On taking an affidavit or an affirmation or attestation upon honour ia lieu of an affidavit or a declaration, except for tlie purpose of receipt of divi- dends from the Paymaster- General, for each person making the same - And in addition thereto for each exhibit therein referred to and re- quired to be marked 139. — On taking a recognisance or bond or vacating the same On assignment of a bond - 140. — On sealing or issuing any writ, sum- mons, citation, notice, fiat, certifi- cate or other document and filing a copy thereof where no other fee is prescribed by this Schedule - £ s. d. 2 1 4 0-10 5 6 The affidavit, affirmation, or declaration. The recognisance or bond. The assignment. The filed docu- ment 31 APPENDIX II. A B C D E F Q~— Finan- Expenditure cial Tear ending the 31st March Expendi- ture. Salaries and Pensions of the Judges. of the Supreme Court after deducting the Salaries and Pensions of the Judge's. Eeceipts. Surplus. Peficit. £ £ £ £ £ £ 1886 682,098 168,005 514,093 530.210 16,117 — 1887 688,154 179,762 508,392 527,474 19,082 — ■ 1888 676,586 179,693 496,883 534,187 37,304 — 1889 669,463 179,539 489,924 527,280 37,256 — 1890 664,944 174,000 490,944 510,299 19,355 — 1891 665,843 177,257 488,586 515,602 27,016 — . 1892 663,119 183,542 479,577 538,828 59.251 — 1893 663,119 183,542 459,577 539,522 79,945 — 1894 651.072 184,500 466,572 513,375 46,803 — 1895 637,902 180,347 447,555 489,649 12,094 — . 1896 634,499 175,571 448,928 497,739 48,811 — 1897 618,514 169,822 448,692 481,048 32,356 — 1898 608,228 169,037 439,191 498,073 58,882 — 1899 631,545 "174,972 456,573 503,589 47,016 — 1900 625,244 173,718 451,526 521,072 69,546 — . 1901 622,291 170,770 491,521 502,307 10,786 — 1902 615,616 173,427 442,189 499,026 56.837 — 1903 625,200 179,500 445,700 512.621 66,921 — 1904 622,877 177,949 444,928 508,121 63,193 — 1905 627,857 178,851 449.006 511,655 62,649 — 1906 626,817 183,012 443,805 503,680 59,776 — . 1907 649,396 195,230 454,166 499,863 46,697 — 1908 654,924 197,153 457,771 504,467 46,696 — 1909 646,530 192,781 453,749 492,296 38,547 — 1910 649,624 193,251 456,373 489,466 33,093 — . 1911 684,192 206,172 478,020 481,433 3,413 — 1912 699,863 211.366 488,497 483,119 — 5,378 1913 692,675 208,882 483,793 483,799 6 — 1914 653,313 204,279 449,034 489,778 40,744 — 1915 641,030 2)8,063 432,967 466,568 33,601 — 1916 637,305 208,255 429,050 465,600 36,550 — 1917 628,008 203,578 424,430 477,227 52,797 — 1918 655,299 217,069 438,230 448,420 10,190 ■ — 1919 676,492 209.526 466,966 458,100 • — • 8,866 1920 771,7f6 205,474 566,242 548,303 — 17,939 1921 949,381 208,769 " 740,612 596,207 144,405 Note. — The figures appearing in ooliamns B, 0, and E of the above Table are taken from the Accounts of the Receipts and Expenditure of the Supreme Court (including since 1911 the Court of Criminal Appeal) prepared by the Treasury and presented to Parliament year by year. The figures appearing in columns F and G of the Table are the amounts whereby the Receipts exceeded the Expenditure (after deducting the Salaries and Pensions of the Judges) or the Expenditure (after such deduction) exceeded the Receipts. 32 APPENDIX III. Letters from the Members op the Committee to the Lord Chancellor, covering the Report. To the Right Honourahle The Viscount Birkenhead, Lord High Chancellor of Great Britain. My Lord, Wb beg to submit herewith Our Report upon the feea and per- centages prescribed by the Order as to Supreme Court Fees, 1884, as amended by various subsequent Orders. In Appendix II. in our Report -we have set out the Receipts and Expenditure of the Supreme Court from 1886 to 1921 as shown in the Accounts presented annually to Parliament, pursuant to Section 28 of the Judicature Act, 187S. It is not within our province to investigate the particulars contained in the Annual Accounts, and (except as to the item mentioned below) we are unable to express any opinion on the question whether the figures appearing in the Annual Accounts correctly represent either the Receipts or the Expenditure of the Supreme Court : but in the course of our enquiry, certain matters came to our notice, which made us doubt whether the Court is credited in the Annual Accounts with all the receipts which are properly attributable to it. Our colleague, Mr. Bewley, does not share our views upon this question, and is submitting to your Lordship a separate memo- randum. "We venture to hope that the observations which we make below, together with Mr. Bewley's memorandum thereon, may be of some assistance to your Lordship in dealing with the matter. The item in the Annual Accounts to which we desire to call the attention of your Lordship is that which appears first on the Receipt side of the Accounts. In the Acccount for the year ended 31st March, 1921, it is as follows : — " Amount of the dividends or interest which would have arisen from the Stock transferred to the National Debt Commissioners under the provisions of the ' Coui-ts of Justice (Salaries and Funds) Act, 1869,' and from the stock purchased with cash so ti-ansfeiTcd if such stock had not been cancelled less Income Tax at 6s. in the £ on the dividends." 44,0642. 8s. Id. At the date of the passing of the Courts of Justice (Salaries and Funds) Act, 1869 (32 & 33 Yict. c. 91), the interest on the Stock theieby trans- ferred, together with the fees paid by the suitors, were more than sufficient to meet the expenses of the Court of Chancery ; and one of your Lordship's predecessors looked forward to the time when the interest alone would be sufficient for that purpose, and it would be possible to abolish all the Court fees. (See "A Handy Book on Property Law" by Lord St. Leonards, 8th Ed., at pp. 80-82.) The Act, while depriving the Court of this sub- stantial source of revenue, directed, by Section 24, that there should be prepared annually for each year ending the 31st March, an Account showing {inter alia) the following receipt, viz. : " The dividends or interest which would have arisen from the Stock transferred to the Commissioners for the Reduction of the National Debt under this Act, and from the Stock and Securities purchased with cash so transferred if such Stock and Securities were not cancelled," and the item on the Receipt side of the Supreme Court Accounts, which we have set out above, is, we presume, inserted there in order to comply with the requirements of Section 24 of the Act of 1869. 33 It will be observed that the figure 44,064Z. 8s. Id. is arrived at by deducting income tax at the rate of 6s. in the £ from the amount of the supposed dividends or interest. But for this deduction the iigure would therefore be 62,949^ 2s. lid. and the Receipt side of the account would be increased by 18,884?. 14s. lOd. It seems to us that this deduction of income tax is not in accordance with the requirements of Section 24 of the Act of 1869, which provides in plain language that the amount of the dividends or interest which would have arisen is to be stated and does not purport to authorise any deduction from that sum, whether for income tax or otherwise. It is said that before 1869 income tax was deducted from the dividends on the stock belonging to the Court of Chancery ; but it is difficult to see how the claim for tax on those dividends and also on the salaries of the Officers of the Court could be sustained, since the dividends were by Statute charged with the payment of those salai'ies ; and it may be that the deduction of tax from the dividends was treated as a payment of the tax on the salaries of the Officers of the Court individually. But apart from the question whether the deduction of income tax be warranted, and 44,064Z. 8s. Id. represented the full amount with which the Court ought to have been credited in consequence of the transfer of its funds to the National Debt Commissioners under the Act of 1869, there are other matters which make us doubt whether all the receipts with which the Court ought to be credited are to be found in the Annual Accounts. The amount with which the Supreme Court was originally credited, in accordance with the provisions of Section 24 of the Act of 1869, was 106,000Z. This is the figure set out in the first Annual Account of the Receipts and Expenditure of the Supreme Court, viz., the account for the year ending the 31st March, 1876. The diminution of this figure from 106,OOOL to 44,064L 8s. Id. is due to three causes : — (1) the conversion of the National Debt effected in 1888 when the interest on the Consolidated Stock was reduced from 3 per cent, to 24 per cent., (2) the increase in the rate of Income Tax, (3) certain payments amounting in all to 800,000Z. which have been made by the Treasury to the Court in the circumstances set out below. We have already dealt with the question whether the deduction of Income Tax is warranted, and as to the diminution caused by the conversion of the National Debt we have nothing to say except that some doubt may be felt as to whether this conversion should afEect the amoimt which the Act of 1869 prescribed. It therefore only remains for us to deal with the third cause of diminution in the first item of the Supreme Court Receipts. When the Act of 1869 was passed, no interest was payable on the monies deposited in Court by the suitors ; but three years later Parliament, by Section 14 of the Court of Chancery Funds Act, 1872 (35 & 36 Yict. c. 44), provided that moneys placed on deposit in Court should " bear interest at " the rate of 2 per cent, per annum together with any income tax charge- " able thereon." It seems to have been supposed when the Courts of Justice (Salaries and Funds) Act, 1869, was passed that the moneys paid by suitors into Court after that Act had come into force would be sufficient to discharge the claim of the pre-1869 suitors, and in 1872 it seems to have been supposed that these moneys would not only be sufficient for that purpose but that the invest- ment thereof (untU claimed by the suitors) would provide an income sufficient to pay the interest described by the Act of 1872. The Act of 1872 accordingly directed the Paymaster to transfer any cash in excess of what was required to meet current demands to the National Debt -Com- missioners to be invested by thein in Grovernment Securities, and by this means the Paymaster was to obtain the income required for the payment of the interest. 34 After a time, however, the moneys paid into Court proved insufficient, and then the Treasury had to supply moneys for these purposes. The following are the particulars of the moneys so supplied since 1875. £ In the year 1891-2 - ... 100,000 „ 1907-8 - - 100,000 „ 1908-9 - ■ - 300,000 „ 1915-16 - - 100,000 „ 1916-17 - ■ 200,000 £800,000 When these moneys were supplied, a reduction was made in the figure appearing in the first item on the Receipt side of the Supreme Court Accounts, since the Act of 1869 provides that if the Treasury has to supply the Paymaster with cash, then the figure prescribed by Section 24 of that Act should be reduced proportionately. Neither the interest paid to the suitors nor the income derived from the investment of the surplus cash appear in the Annual Accounts. It is not clear whether at the present time the income from the investments is greater or less than the interest paid to the suitors ; but be that as it may, the interest paid by the Court would seem to be part of its expenditure, and the dividends received by the CoTirt to be part of its Receipts. Moreover, while the Court pays interest free of tax in accordance with the directions of the Act of 1872, tax is deducted from the dividends out of which the interest is paid. If the Court is really liable to pay income tax on these dividends the question whether it should continue to pay interest free of tax to the suitors would seem to deserve consideration. There is one other matter in connection with . the moneys deposited in Court to which we desire to call attention. The Paymaster keeps a large cash balance at the Bank of England — ^the average being, as we understand, not less than 200,000Z. On that sum the Court, though it pays interest to the suitors, receives no interest at all. It is said that the advantage which the Bank of England derives from the deposit of this large sum without interest is taken into account by the Treasury in making its general financial arrangements with the Bank, and that the State obtains from the Bank full consideration for this advantage. "We would suggest that if the present system continues, the Court ought to be credited with the value of the advantage so obtained by the Bank less such amount as fairly represents the value of the services rendered by the Bank to the Court. Tour Lordship may desire to know what is the additional revenue which will be obtained if the recommendations contained in the draft Schedule with regard to the increase of the Pees be adopted. This is a matter on which we are unable to express a certain or confident opinion. The Civil Judicial Statistics, which are compiled by the Rome Office, are not yet available for the year 1920. Assuming, however, that the business of the Court in the future is not less than it was in the year 1919, which is the last year for which statistics are available, we think that the additional revenue will not be less than 45,000?. This estimate of 45,000?. is made up as follows : — Section I. — (This estimate is based on the assumption that the writs of summonses and origin- £ ating summonses will be only 48,000) 27,000 „ II. — Chancery Division - ... 6,500 „ in. — King's Bench Division - . 1,000 „ IV. — Probate, Divorce and Admiralty Division - 2,000 „ Y.— Official Referee's fees - - - 1,000 „ VI. — Court of Appeal fees - - - 2,500 „ VII. — Pees in respect of documents - - - 4,000 Sections Vin., IX. and X. 1,000 £45,000 35 This estimate — as stated above — is based on the figures appearing iil the Court Judicial Statistics for 1919. There has, in fact, been a great increase in the business of the Court since that year and we understand that the increase is still being maintained. For instance, the writs and originating summonses issued in 1919 numbered 48,000, whereas those issued in 1920 numbered 51,524 and those issued down to the end of October of the present year numbered 54,311 (the number for the corresponding period of 1920 being 39,194). If this increase of business be maintained we think our estimate of 45,000J. should be increased to 60,000f If your Lordship should think that the additional revenue as estimated by us is more than the present circumstances justify or require, we think that the maintenance of the fee on writs of summons and originating summonses at 11. or its increase to 11. 2s. 6d. (2s. 6d. being the amount of the filing fee charged in all the Offices of the Supreme Court except the Admiralty Registry where the filing fee is 5s.) would be the simplest way of obtaining the amount of revenue which may be thought necessary. If, on the other hand, your / Lordship should think that the additional revenue is insufficient, the fee on the initiation of the proceedings, or the fee on the filing of documents, seem to us to be the only fees which could be so inci-eased as to produce a substantial revenue, and of these two alterna- tives we think that the increase of the fee on initiating proceedings to 11. 10s. would be the least objectionable. As we have pointed out in our Report, the draft Schedule deals only with those fees comprised in the Fee Order of 1884, and the several amending Orders, and does not include (amongst others) the Non-contentious Probate Fees which are taken in the Supreme Court, and we may perhaps be permitted to mention here that from the information placed before us, it seems that the existing Non-contentious Probate Fees need revision. We are, my Lord, Toiu' most obedient servants, MALCOLM M. MACNAGHTEN (Chairmcm). T. WILLES CHITTT. ROBT. C. NESBITT. The Lord Chancellor. Mt Lobd, Whue I agree generally in the terms of the Committee's report and in the suggested Schedule of Court Fees I have found myself in disagree- ment with some of the points raised in the covering letter to your Lordship signed by the other members of the Committee. 1. I have found it impossible to accept the view that the financial position of the Court is not accurately represented by the annual Account of the Receipts and Expenditure of the Court; and in particular there seem to be strong arguments against the suggestion that the deduction of Income Tax from the first item on the receipts side of the Account is not warranted. I would not presume to dispute the view taken by the legal members of the Committee as to the true reading of Section 24 of the Act of 1869, but the question immediately at issue is one of fact, not of law, viz., whether the Account in its present form does accurately reflect the financial position- What the first item on the receipts side ought to show is the actual gain to the Exchequer to-day of the securities and money taken over in 1869,*and what this gain is can most easily be seen by considering what the position was in fact before the transfer and what it would be to-day if the transfer had never taken place. Before this stock was trausferred to the Exoheq^uei' the interest credited in the books of the Accountant-General fox- the Court of Chancery was the net amount after deduction of tax at the source, and if the stock had not been so transferred, since there is no Act under which the Court could claim exemption, income tax would still be deducted at the source (only now at the rate of 6s. in the £ instead of at the more moderate rate of 2d. m the £ then in force). Consequently the present annual gain to the Exchequer by the transfer of the stock is the net value (after deduction of tax) of the dividends which would have been paid if no transfer had taken place. As regards the argument that " it is difficult to see how the claim for " tax on these dividends and also on the salaries of the officers of the Court " could be sustained," I am informed that, in point of fact, while tax was deducted from the dividends at the soui'oe, salaries, pensions and compensa- tions charged on the funds referred to as A and B of the Act of 1869, were also paid less tax, and that in the case of fund C payments were made in full, but income tax was subsequently paid by the recipient. The position seems to be comparable to that of a man who pays tax on his investment income and who out of this income pays wages or salaries to employees who in turn pay tax on the amounts received by them, 2. Tor similar reasons to those stated above it seenis that the effect of the conversion of the National Debt iji 1888 has been correctly reflected by the reduction of the amount of intei-est shown in the annual account. The securities in question were Consols arid -3 per cents, which were converted into 2 J per cent, stock by the arrangements of 1888 and had they remained in the possession of the Court of Chancery the dividends would in fact have been reduced by the conversion scheme. 3. With regard to the Suitors' I'und, I cannot agree with the suggestion that the interest paid to the' suitors and the income derived from the invest- ment of the surplus cash should be s-hown in theAnnual Accounts of the Receipts and Expenditui-e of the High Court. These receipts and payments are, of course, shown in the "Annual Account of the Receipts and Expendi- " ture of the Paymaster General on behalf of the Supreme Court of " Judicature in respect of the Funds of Suitors of the Court." But the " Annual Account of the Receipts and Expenditui-e of the High Court " is intended to show only receipts into and the expenditure out of the Exchequer and properly does not show any payments into or out of the Suitors' Fund. Doubtless, if the expenses of the Court were still paid, as they once were, out of suitors' money, not only this interest and these dividends but also capital payments and receipts would properly be debited or credited to the Court ; but they could only be shown in the Annual Account of the High Court if they were in fact paid into or out of the Exchequer, and not as is the case, into or out of the Suitors' Fund. I am, my Lord, Tour obedient Servant, (Signed) T. K. BEWLET. ■iiited undei thp authority of His Majesty's Stahoxkrt Ofjil 1!) F.v-i-3 and Spottiswoode, Ltd., E.ist Harding Street, E.O. 4. Printers to tlie King's most Excellent Miijosty,