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it, except a clause that the purchaser should pay the

vendors’ costs. On October 7th the trustees’ solicitor

wrote to the beneficiaries informing them o f the

proposed sale to Mrs. Simpson. On October 19th

one of the beneficiaries called on the trustees’

solicitor and informed him that he was interested,

in purchasing the property on behalf o f a charity.

On October 20th, Mrs. Simpson’ s solicitors agreed

to pay the vendors’ costs, making a total o f £6,142

and the vendors’ solicitors thereupon wrote to the

plaintiff informing him of the trustees’ final decision

to sell the property to Mrs. Simpson. At the

last moment, when all the negotiations had been

completed, but before the contract had been signed,

the plaintiff came in with an offer o f £6,500. The

trustees’ solicitors refused to accept the offer on the

ground that having regard to the position o f the

negotiations with Mrs. Simpson, they felt it would

not be proper to cancel the negotiations. On hearing

of the plaintiff’s application, Wynn-Parry, J. decided

that it is the duty of trustees selling property to

obtain the best price possible in the interest o f the

beneficiaries. It was true that persons who are not in

the position of trustees are entitled, if they so desire,

to accept a lesser price than that which they might

obtain on the sale o f property, and not infrequently

a vendor .who had gone some lengths in negotiating

with a prospective purchaser, decided to close

the deal with purchaser notwithstanding that he

was presented with a higher offer, which redounded

to his credit. Trustees, however, were not vested

with such complete freedom. They had an over­

riding duty to obtain the best price they could for

their beneficiaries. In the case before him, his view

was that the trustees and their solicitors acted on an

incorrect principle in not fully probing the genuine­

ness of the plaintiff’s offer o f £6,500 before deciding

to close the sale with Mrs. Simpson. In the result, he

made an order for the payment o f the costs o f all

parties out o f the proceedings o f the sale of the

property, and as Mrs. Simpson came in with a

final offer of £6,600 gave the trustees liberty to

sell to her at that figure.

Drawing o f Agreements by Accountants

At Bradford City Magistrates’ Court, on 13 th

June, an accountant, James Edward Hartley, was

fined £44 5s. with £26 5s. costs for drawing an

agreement under seal for the purpose o f converting

a partnership into a limited company. He had

charged £24 5s. for the work. For the defence and in

mitigation on a plea o f guilty, it was pointed out

that if a seal had not been attached no prosecution

could have been brought, that it was a “ trivial

technicality,” and that the defendant had not charged

more than a solicitor would have done. Prosecuting

for the Law Society, Mr. J. Stanley Snowden pointed

out that as a result o f the defendant having drawn

the agreement, the parties might be put to the

expense o f High Court litigation. The stipendiary

magistrate, Dr. Coddington, said that the defendant

was an accountant of good reputation in Bradford

and had practised for many years. There could be

no suggestion that he had done an illegal thing

through any kind o f sheer stupidity or inadvertence.

We feel that it is necessary to state that it is a complete

error to describe either the rule or any offence

against it as either trivial or a technicality. Whether

more or less than a solicitor’s fee is charged is quite

irrelevant. The fact remains that for others to charge

for this class of work is an illegal encroachment on

work which, for the best o f reasons, was allocated to

solicitors exclusively.

—(

Solicitor’s Journal,

24th June, 1950.)

Taxation o f Costs—Discretion o f the Taxing

Master

Coon

v.

Diamond Tread Company (1938), Limited,

(Wynn-Parry, J .—June 6th)

On an inquiry as to damages, an official referee

awarded the plaintiff a sum of £ 10 ,54 1, together

with costs, which he directed should be taxed. The

inquiry at which the plaintiff was represented by

leading counsel and junior counsel, lasted for four

and a half days. A bill of costs brought in by the

plaintiff was reduced by the taxing master in respect

o f the figure included in the bill on the item “ In­

structions for brief,” the fees and refreshers to leading

counsel and junior counsel, and the fees of the

accountants whose services had been retained and

used at the inquiry. The plaintiff objected to the

reductions on the ground that the fees allowed were

inadequate, and asked for the decision of the taxing

master to be reviewed.

Held—The Court had no jurisdiction to interfere

with the decision o f the taxing master since the

complaint went to quantum only, and it had not

been shown that the taxing master had erred on a

question of principle. In re Ogilvie (103, L.T.Rep.

15 4 ; (1910) P. 243) and White

v.

Altrincham

Urban District Council (154 L.T.Rep. 656; (1936)

(2 K .B . 138) followed.

In re Lindsay’s Estate

(1915) W.N. 246) explained.

—(The Law Times,

23rd June, 1950).

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