(Attorney General v. Dyson, 2 S. & S. 528); nor to a report of a receiver's account (Shewell v. Jones, 2 S. & S. 170), or of costs only. The petition is presented and heard in the same manner as any other cause petition.

If the ground of objection appears on the face of the report, the party may raise the objection on the hearing of the petition to confirm the report and for consequential directions (Brodie v. Barry, 1 J. & W. 470).

By whom taken.] Any party to the suit, if dissatisfied with the report, is at liberty to file exceptions. Persons affected by the report, but who are not parties to the suit, must obtain an order, on petition or motion, as of course, before they are entitled to file exceptions. (Taylor v. D'Egville, 7 Sim. 445).

When to be taken.] Exceptions may be taken immediately the Master's report has been filed, but not before. They must be taken before the order nisi to confirm the report has been made absolute; and to prevent the report being confirmed, the exceptions must not only be filed, but the order to set them down must be obtained and served (Mole v. Smith, 1 J. & W. 670).

As previously observed, before exceptions can be taken to a report, it is necessary that objections should be left in the Master's office. The exceptions should be in strict conformity with the objections, and they should both be substantially the same.

How prepared.] The exceptions are generally drawn or settled, and must also be signed by counsel; after which they are engrossed on brief paper. They are then filed with the clerk of the exceptions, at the report office, with a deposit of £10; and from whom a certificate of such deposit is received, and which the Court afterwards orders to be disposed of when the exceptions are heard (41st order, 1828.)

Having filed the exceptions, the party excepting must

afterwards obtain an order, on petition, to set them down for argument. Draw up a petition (see Form, p. 7, Appendix), and leave it, together with a certificate of the deposit, with the Secretary of the Judge before whom the exceptions are to be argued. Pay him 10s. A copy of the decree, of the Master's report, and of the exceptions, on brief paper, must at the same time be left with the Secretary for the Judge's perusal, with which you pay 58.

Having obtained and entered the order in the usual way, copies thereof must be served on the opposite parties, at the same time showing the original; after which, the exceptions may be set down with the Registrar for hearing, for which you pay 1s. The time for setting down the exceptions is generally within four days from the date of the order.

If the exceptions are of a nature not to require a reference back to the Master to review his report, it is usual for the plaintiff, on being served with the order setting down the exceptions, to apply to have the cause set down on further directions, and for the exceptions and further directions to come on to be heard together; an order for which purpose may be obtained upon petition as of course.

Brief on.] A brief of the order or decree and Master's report, and of the exceptions, with such observations as may be thought necessary, must afterwards be prepared and delivered to counsel. In preparing the brief, so much only of the order and report as relates to the exceptions should be given; but if the whole report is excepted to, and the exceptions are not heard, together with further directions, the brief should consist of the ordering part of the decree, the body of the report, together with a copy of the exceptions, and such observations as may be thought requisite. If the exceptions are heard, together with the further directions, two distinct briefs should be given; in which case, the brief on the exceptions will contain such observations as direct the attention of counsel to the

points in dispute, with a copy of the exceptions, and the brief on further directions will contain the ordering part of the decree and the body of the report.

How heard.] If the exceptant does not appear in Court to support his exceptions, upon an affidavit by the opposite party of having been served with an order to set them down, the exceptions will be overruled, and the deposit will be paid to such party.

If the exceptions are overruled, it has the effect of confirming the report; and if the further directions have been set down to come on with the exceptions, the Court proceeds at once to hear the further directions. In this case the £10 deposit will be paid to the adverse party, who will also be entitled to the further taxed costs of such exceptions, unless otherwise ordered. But if the exceptant in part succeed, the deposit will be dealt with and costs paid as the Court may direct (41st order, 1828).

If any of the exceptions are allowed, it will be referred back to the Master to review his report. The order is drawn up and served and left with the Master, and the usual warrants are thereupon taken out, and the matter proceeded with as previously directed. But if the allowance of the exceptions does not render it necessary for the Master to review his report, the cause may proceed to be heard on further directions.

If the exceptions are allowed, the only order the exceptant ean get as to costs is the return of his deposit, unless there is a fund or an estate under the control of the Court. The deposit will be paid by the registrar to the solicitor, upon production of the order duly passed and entered, and subject to a deduction of per cent.

5

Where one of several defendants had taken exceptions to the Master's report, but had not served them on the other defendants, on the hearing thereof, Knight Bruce, V. C., said, "The other defendants might object to the delay which would be caused by the opening of the

N

report; and for that reason have a right to be heard in support of it. They ought, therefore, to have been served with the exceptions." (Milne v. Clegg, 7 Jur. 367).

In a recent case, the plaintiff having excepted to the Master's report, and set the cause down to be heard on the exceptions; upon his neglecting to appear at the hearing, and at the request of the defendant, the Court overruled the exceptions, and heard the cause on further directions (Rookes v. Rookes, 7 Jur. 1104).

CHAPTER III.

PARTICULAR PROCEEDINGS IN THE MASTERS' OFFICES.

SECTION 1.

ACCOUNTS.

WHEN a decree directs a general account to be taken, it is incumbent on the accounting party to prove all his payments; but where the decree merely gives liberty to surcharge and falsify, the burden of proof lies on the party having such liberty (Pitt v. Cholmondeley, 2 Ves. 565).

All parties accounting before the Master, are to bring in their accounts in the form of debtor and creditor (61st order, 1828); and such accounts, when passed and settled by the Master, are to be entered in a book to be kept for that purpose in the Master's office, as is the practice with respect to receivers' accounts, and with proper indexes, in order to be referred to as occasion may require (62nd id.).

How prepared.] The account is prepared in the form of an affidavit, verifying the accuracy of the schedules therein referred to, and in which are contained the details of the account; or, if more convenient, the account may be referred to in the affidavit as an exhibit. It is then sworn in the usual way; after which it must be left at the Master's office, and a warrant “ on leaving, &c." is taken out, and served upon the opposite parties, who take copies thereof.

When the account is brought in, if any of the other parties are dissatisfied with it, they are at liberty to examine the accounting party upon interrogatories as the Master shall direct (61st order, 1828); as to which see ante p. 253.