Court Opinion

ID: 9844130
Source: CourtListenerOpinion
Date Created: 2023-09-24 02:58:05.261813+00
Date Added: 2024-06-11T09:15:28.166264
License: Public Domain

On Petition for Rehearing
On Objections to Memorandum of Costs
Appellants filed their memorandum of costs and disbursements with the clerk of this court, including therein not only their costs attendant to the appeal to this court, but also costs they incurred in the trial court. Respondents filed their objections to the memorandum of costs by appellants.
Respondents’ objections to the costs on this appeal are premised upon the fact that appellants included in their memorandum of costs annual disbursements made for bond premiums. Respondents’ objections to costs incurred in the trial court is twofold, i. e. that costs incurred in the trial court must be assessed by that court, and that particular items contained in the memorandum of costs were improperly included.
Costs on Appeal
The right to recover costs is statutory. Harrison v. Pence, 79 Idaho 377, 318 P.2d 1096 (1957); Cole v. Cole, 68 Idaho 561, 201 P.2d 98 (1948).
Applicable statutes are I.C. § 12-114 and I.C. § 41-2607.1 In furtherance of the provisions of I.C. § 12-114, this court has adopted rules concerning the allowance of costs on appeal. Supreme Court Appellate *701Rule 40 (see Idaho State Bar Desk Book) provides in pertinent part:
“Costs may include statutory filing fees, cost of transcript, bond premiums and cost of printed brief * * (Emphasis added.)
Appellants in their memorandum of costs sought to recover the total amount of annual premiums paid for the cost of bonds on this appeal. In perfecting this appeal, appellants filed one instrument, which included an undertaking on appeal (I.C. § 13-203) and also a supersedeas undertaking on appeal (I.C. § 13-204). Under the provisions of I.C. § 41-2607, the amount appellants may recover for their disbursements to the surety for the bond are limited to one' percent (1%) “on the amount of the liability upon such bond * * * during each year the same has been in force.”
The clerk of this court shall compute the correct amount due in accordance with the uncontested items of the appellants’ memorandum of costs and disbursements, and in accordance with the views expressed herein, and certify the costs for the appeal and supersedeas bonds to the clerk of the district court to be entered there as a judgment in accordance with the provisions of I.C. § 12-114.
Costs in District Court
Appellants incorporated in their memorandum of costs and disbursements filed in this court items they claim to be due to them as costs incurred in the lower court. Respondents contend that this procedure was improper, arguing that only costs incurred on the appeal may be included in the memorandum of costs and disbursements before this court. Under the provisions of I.C. § 13-221, as implemented by Supreme Court Appellate Rule 45 (Idaho State Bar Desk Book), upon rendition of an opinion the judgment in the lower court does not become final until after the expiration of twenty days, provided a petition for rehearing has not been filed. If a petition for rehearing is filed, upon denial of that petition, judgment is to be entered forthwith. Under I.C. § 12-1132 the appellants will have five days following denial of the petition for rehearing within which to file costs they claim in the lower court. Concerning the particular items of cost that may be claimed in the district court, correctness of those items is in the first instance for resolution by the trial court.

. “12-114. Taxation of costs on appeal in Supreme Court. — Whenever costs are awarded to a party by an appellate court, if he claims such costs he must tax the same before the clerk of the Supreme Court, subject to exception and review by the Supreme Court or the judges thereof, within such time and subject to such regulations as the Supreme Court shall by rule direet, and the same when taxed shall be certified by the clerk of the Supreme Court to the clerk of the court from which the appeal was taken, to be there entered as a judgment and to be enforced by execution as in the case of other judgments.”
“41-2607. Bond premiums as part of costs in actions and proceedings. — In all actions and proceedings a party entitled to recover disbursements therein shall be allowed and may tax and recover such sum paid a surety insurer authorized under the laws of this state to do so for executing any bond, recognizance, undertaking, stipulation or other obligation therein, not exceeding, however, one percent (1%) on the amount of the liability upon such bond, recognizance, undertaking, stipulation or other obligation during each year the same has been in force.”

. “12-113. Taxation of costs. — The party in whose favor the judgment is rendered and who claims his costs, must within five days after the verdict or notice of the decision of the court or referee, file with the clerk, and serve upon the adverse party or his attorney, a copy of a memorandum of the items of his costs and necessary disbursements in the action or proceeding, which memorandum must be verified by the oath of the party or his attorney or agent, or by the clerk of his attorney, stating that to the best of his knowledge and belief the items are correct and the disbursements have been necessarily incurred in the action or proceeding.
“A party dissatisfied with costs claimed may within five days after the service upon him of the copy of the memorandum, file and serve upon the adverse party or his attorney, a notice of a motion to have the same taxed by the court in which the judgment was rendered, or by the judge thereof at chambers.”