y of system and method which had long been needed.

The taxation is effected, under an elaborate set of regulations, by
reference to the prescribed scales, and on what is known as the lower
scale, unless the court has specially ordered taxation on the higher
scale (R.S.C., O. 65, rr. 8, 9, appendix N).

In the taxation of litigious costs two methods are still adopted, known
as "between party and party" and "between solicitor and client." Unless
a special order is made the first of the two methods is adopted. Until
very recently "party and party" costs were found to be a very imperfect
indemnity to the successful litigant; because many items which his
solicitor would be entitled to charge against him for the purposes of
the litigation were not recoverable from his unsuccessful opponent. The
High Court can now, in exercise of the equitable jurisdiction derived
from the court of chancery, make orders on the losing party to pay the
costs of the winner as between solicitor and client. These orders are
not often made except in the chancery division. But even where party and
party costs only are ordered to be paid under the present practice
(dating from 1902), the taxing office allows against the unsuccessful
party all costs, charges and expenses necessary or proper for the
attainment of justice or defending the rights of the successful party,
but not costs incurred through over-caution, negligence, or by paying
special fees to counsel or special fees to witnesses or other persons,
or by any other unusual expenses (R.S.C., O. 65, rr. 27, 29). This
practice tends to give an approximate indemnity, while preventing
oppression of the losing party by making him pay for lavish expenditure
by his opponent. The taxation is subject to review by a judge on formal
objections carried on, and an appeal lies to the Court of Appeal.

_County Courts._--The costs of all proceedings in county courts follow
the event, unless the judge in his discretion otherwise orders. The
amount allowed is regulated by scales included in the county court
rules, and is ascertained by the registrar of the court subject to any
special direction by the judge, and to review by him. The costs are
allowed as between party and party, but the registrar on the application
of solicitor or party, and subject to the like review, taxes costs as
between solicitor and client. Nothing is allowed which is not sanctioned
by the scales, unless it is proved that the client has ag