The New York herald., 1876-03-01
TAXATION IN BANKRUPTCY.

In the matter of Philip Rein, bankrupt Judge
Blachford of the United States District Court sitting
In bankruptcy yesterday, rendered his decision
bodying the same in the following opinion
sin this case the Marshal, under order of the
Court made to that end presented and filed with the
clerk for taxation, statement Of his fees under gen.
eral order No 80, containing twenty-eig items
amounting in the aggregate to SAL 35 1t was accom-
panied by an affidavit OF deputy marshal to certain
particular items and to the effect that all the services
charged for the bill actually performed as
therein stated and that the expenses charged In IL
actually and necessarily incurred and paid by the
Marshal and just and reasonable The assignee in
bankruptcy had notice, and thereupon consented in
writing the bill be taxed S301 5O and the clerk
taxed 1t to that amount The assignee drew check
for the amount to the order OF the Marshal which
check the Register In charge declined to counersign
The Register IN compliance with order OF the Court
has certified his for declining and his
reasons why the Judge should not countersgn the
check
General order No. 80 provides that the clerk shall
tax each fee DIl allowing none but such as are pro-
vded for by these rules which taxation shall be con-
elusive reserving 10 any party interested exceptions
to the bills as taxes, which shall be decided by the
Court" The Register certihes, a Tor not
counersgnng the check that he must hereafter audit
the accounts OF the assignee when presented at meet
ing the creditors and he will then have the right TO
examine the items Of the bill taxed and determine if
they properly allowable against the estate; that,
in his opinion, of the items not provided for
order No. 80, and, therefore, the clerk had no power
TO allow them; that 1t cannot be told from
the said bill what items the clerk allowed, as he
merely taxed the bill at the gross sum named by tho
assignee In his written consent; that neither the
Register Judge ought to do an act which may do
prye the Register of the right to hereafter audit the
bill and part OF the accounts OF the assig
nee, and thus put the estate, If tho bill should be
audited at less amount than that at which 1t has been
taxed by the clerk TO the expense OF recovering back
from the Marshal the amount overpaid and that the
provisions Of general order No 80 that the taxation
by the clerk shall be conclusive, cannot deprive the
Register the power of auditing accounts of the
assignee given by the statutes
Judge Batchford reviews at length the reasons given
by the Register cites the law governing the of
the of bills Of the character referred to-
concludes follows nothing in all this raise
any suspicion Of the good faith Of the taxation How
far this taxation may be conclusive hereafter the
auditing OF the assgnee's accounts II is not
sary to decide II is conclusive for the present
ente the Marshal to have the check countersgncd
II the check shall not be countersgned by the Register
within five days after the presentation 20 the Register
OF copy OF order TO be entered hereon the Judge
will countersign it, proof of such presentation and
that the check has not been countersigned do not
that the Register has any lien on tho moneys IN
the hands OF the assignee and which may be paid
to tho Marshal on the check In question, for the
services of the Register in making the certificates
which he has mado in this case.