4. And we further say, that we have, in the account marked (B.) now produced and shown to us, according to the best of our knowledge, information and belief, set forth a full, true and particular account of all the rents and profits of the said testator's real estate, which has come to our hands or to the hands of any or either of us, or to the hands of any person or persons,1 by our or any or either of our order, or for our or any or either of our use, and the times when, the names of the persons from whom, on what account, in respect of what part of such estate the same have been received and the times when the same became due, and also a like account of the disbursements, allowances and payments made by us or any or either of us in respect of the said testator's real estate, or the rents and profits thereof, and the times when, the names of the persons to whom, and the purposes for which, the same were made.

5. And we each speaking positively for himself, and to the best of his knowledge and belief as to other persons, further say, that, save and except as appears in the said account marked (A.), we have not nor hath any or either of us, nor have nor hath any other person or persons by our or any or either of our order, or for our or any or either of our use, possessed, received or got in any rents or profits of the testator's real estate nor any money in respect thereof, and that the said account marked (B.) does not contain any item of disbursement, payment or allowance other than such as has actually been disbursed, paid or allowed, as above stated.

The foregoing Orders, and the specimens of accounts with respect to real and personal estates, will be sufficient to suggest the manner in which accounts should generally be carried on. It may also be here observed, that by the 42d section of the 15 & 16 Vict. c. 80, it is enacted, that "It shall be lawful for the said Court, or any Judge thereof, in such way as they may think fit, to obtain the assistance of accountants, merchants, engineers, actuaries, and other scientific persons, the better to enable such Court or Judge to determine any matter at issue in any cause or proceeding, and to act upon the certificate of such persons;" and by the 43d section, "The allowance in respect of fees to such conveyancing counsel, accountants, merchants, engineers, actuaries,

1 This should accord with the Order directing the account.

and other scientific persons, shall be regulated by the taxing mas ter of the said Court, subject to an appeal to the Judge to whose Court the cause or matter shall be attached, which decision shall be final."

These provisions will give the parties the means of obtaining a satisfactory decision in cases of long and complicated accounts at a much less expense than what would be incurred by the ordinary process of adducing evidence, with respect to different items.

It will be convenient, in order to complete the subject of accounts, to state here the Order concerning the form of certificates and reports in cases where accounts have been directed.

of

The 44th Order, October, 1852, "Where an account has been directed, the certificate or report is to state the result of such account, and not to set the same out by way of schedule, but is to refer to the account verified by the affidavit filed, and to specify by the numbers attached to the items in the account which, if any, such items have been disallowed or varied, and to state what additions, if any, have been made by way of surcharge. In any case in which the account verified by the affidavit has been so altered, that it is necessary to have a fair transcript of the account as altered, such transcript may be required to be made by the solicitor prosecuting the order, and is then to be referred to by the certificate or report. The accounts and the transcripts, if any, referred to by certificates or reports, are to be filed therewith, but no copies thereof are to be required to be taken by any party."

The last-mentioned Order relates exclusively to the form of certificates in cases where an account has been directed, but it will now be convenient to state the general rules with respect to the drawing up of certificates and reports by the Judge in chambers or his clerk. In the first place, the Act 15 & 16 Vict. c. 80, s. 32, following the recommendations of the Commissioners, enacts, that the directions to be given by the Master of the Rolls or any Vice-Chancellor for or touching any proceedings before his chief clerk, shall require no particular form, but the result of such proceedings shall be stated in the shape of a short certificate to the Judge, and shall not be embodied in a formal report, unless in any case the Judge shall see fit so to direct.

The two following Orders, 45 and 46 of the 16th October, 1852,

relate to the form of the certificates and reports to be made by the Judge's clerks :

"The certificates or reports to be made by the chief clerk to the Judge are not, except the special circumstances of the case shall render it necessary, to set out the order, or any documents or evidence or reasons, but are to refer to the order, documents and evidence, or particular paragraphs thereof, so that it may appear upon what the result stated in any such certificate or report is founded."

"The certificate of the chief clerk to the Judge may be in a form similar to the form set forth in Schedule (E.) to these Orders, with such variations as the circumstances of the case may require, and when prepared and settled, it is to be transcribed by the solicitor prosecuting the proceedings, in such form and within such time as the chief clerk shall require, and is then to be signed by the chief clerk at an adjournment to be made for that purpose. But where, from the nature of the case, the certificate can be drawn and copied in chambers whilst the parties are present before the chief clerk, the same shall be then completed and signed by him without any adjournment."

A former Order, namely, the 48th of August, 1841, describes, with respect to the form of Masters' Reports, that "No part of any state of facts, charge, affidavit, deposition, examination or answer brought in or used before them shall be stated or recited." The modern form of a certificate given in the schedule is as follows:

Form of Certificate of Chief Clerk.

"In the matter of [or, between,] [state title.] In pursuance of the directions given to me by the Master of the Rolls [or, the Vice-Chancellor], I hereby certify, that the result of the accounts and inquiries which have been taken and made in pursuance of the order in this cause, dated the day of

is as follows:

1. The defendants

the executors of

the testator,

have received personal estate to the amount of £, and they have paid, or are entitled to be allowed on account thereof, sums to the amount of £, leaving a balance due from [or to] them of £ -, on that account.

The particulars of the above receipts and payments the account marked verified by the affidavit of

appear in filed on

the day of and which account is to be filed with the certificate, except that, in addition to the sums appearing on such account to have been received, the said defendants are charged with the following sums [state the same here, or in a schedule], and except that I have disallowed the items of disbursement in the said account numbered and

[Or in cases where a transcript has been made.]

"The defendants,

the affidavit of

count is marked

and is to be filed with this certificate. The

account has been altered, and the account marked, and which is also to be filed with this certificate, is a transcript of the account as altered and passed.

2. The debts of the testator which have been allowed are set forth in the schedule hereto, and, with the interest thereon and costs mentioned in the schedule, are due to the persons therein named, and amount altogether to £.

£

3. The funeral expenses of the testator amount to the sum of which I have allowed the said executors in the said account of personal estate.

4. The legacies given by the testator are set forth in the — schedule hereto, and with the interest therein mentioned remain due to the persons therein named, and amount altogether to £

5. The outstanding personal estate of the testator consists of the particulars set forth in the schedule hereto.

6. The real estate to which the testator was entitled consists of the particulars set forth in the - schedule hereto.

7. The incumbrances affecting the said testator's real estate are specified in the schedule hereto.

8. The defendants have received rents and profits of the testator's real estate, &c. [in a form similar to that provided with respect to the personal estate.]

9. The real estates of the testator directed to be sold have been sold, and the purchase-money, amounting altogether to £———— have been paid into Court."

-N. B. The above numbers are to correspond with the numbers in the decree.

After each statement the evidence produced is to be stated as follows:

"The evidence produced on this account [or inquiry] consists of the probate of the testator's will, the affidavit of A. B. filed -, and paragraph No. of the affidavit of C. D. filed.' The report having under the previous Orders been duly prepared and transcribed, it will be for the parties either to proceed to give it validity, or to take objections to it. The 33d section of 15 & 16 Vict. c. 80, has first to be considered. It is as follows: "No exceptions shall lie to any certificate or report of the chief clerk, although signed and adopted by the Judge; but any party shall, either during the proceedings before such chief clerk, or within such time after such proceedings shall have been concluded, and before the certificate shall have been signed and adopted, as the Lord Chancellor shall by any General Order direct, be at liberty to take the opinion of the Judge upon any particular point or matter arising in the course of the proceedings, or upon the result of the whole proceeding, when it is brought by the chief clerk to a conclusion."

If, therefore, any party is dissatisfied with the judgment of the chief clerk, and desirous of submitting the matter to the Judge, the orders and statutes prescribe a very simple course for him to adopt. It is not necessary for him to carry in objections to the report. All that is required is, that, within four days after the signature by the chief clerk of the report, the party dissatisfied therewith should take out a summons to have the matter considered by the Judge himself. The 47th Order of the 16th of October, 1852, is as follows:

"The time within which any party is to be at liberty to take the opinion of the Judge upon any proceeding which shall have been concluded, but as to which the certificate or report of a chief clerk shall not have been signed and adopted by the Judge, is to be four clear days after the certificate or report shall have been signed by the chief clerk."

In computing these four clear days mentioned in this Order, Sundays and days on which the offices are closed will be included, unless the day of return falls upon them. It would appear that the vacations are included, for an Order of the 26th July, 1853, directs, that "In the interval between the close of the sittings after any term, and the commencement of the sittings before, or at the beginning of the next ensuing term, any Judge of the

See ante, 1339.