by the Master) is inserted in the next Gazette after it bears date. The general advertisement is usually only inserted once, but the insertion of the peremptory advertisement (especially if for a sale) is repeated in the papers (but not in the Gazette) as frequently as the nature of the property justifies. There must be at least one month between the insertion of the general advertisement in the Gazette (except it be for a sale) and the issuing the peremptory advertisement. On bespeaking the peremptory advertisement, the party should produce the Gazette containing the original advertisement.

If the testator resided in India, or elsewhere abroad, foreign advertisements are directed by the decree to be inserted. In this case the first advertisement is made peremptory, and the same is charged for as two advertisements. duplicate of this advertisement should be obtained from the Master, and the original should be sent out for insertion in one ship, and the duplicate in another. When inserted, the papers containing such insertion should be returned to this country, to be produced to the Master. Every advertisement is signed by the Master, for which 17. 1s. is paid; if the advertisement is for foreign insertion, and both are embodied in one, 21. 2s. The Gazettes containing the general and peremptory advertisements should be produced, on settling the draft report.

101

CHAPTER XII.

THE MANNER OF TAKING ACCOUNTS IN THE
MASTER'S OFFICE.

THERE are two principles upon which an account may be decreed to be taken; the one where the account is directed generally against a party; the other where a stated and settled account having been set up against the bill, the plaintiff is allowed by the decree only to surcharge and falsify. If a general account is directed, it is incumbent on the accounting party to prove all his payments: if the decree only gives liberty to surcharge and falsify, the burden of proof lies on the party having such liberty; for the Court takes it as a stated account, and establishes it. Pitt v. Cholmondeley, 2 Vez. 565. But if the party can show an omission for which credit ought to be, that is, a surcharge, or if any thing is inserted that is a wrong charge, he is at liberty to show it, and that is a falsification; but that must be shown by proof on his side, and that makes a great difference in an open account, and liberty to surcharge and falsify. Pitt v. Cholmondeley, 2 Vez. 565. A party who is at liberty to surcharge and falsify, is not merely confined to errors in facts, but may take advantage of errors in law. Roberts v. Kuffin, 2 Atk. 112. If an error in a settled account is discovered and

corrected before suit, and a bill be subsequently filed to

surcharge and falsify, the corrected error is not a ground

for a decree to surcharge and falsify. Davis v. Spurling, 1 R. & M. 64.

Sometimes, in decreeing a general account, the Court, induced by the particular circumstances of the case, will give special directions. Thus, on an inquiry into very remote transactions, accounts kept by a deceased party at the time, were directed to be taken as primâ facie evidence, throwing on the other side the onus of impeaching them. Chaloner v. Bradley, 1 J. & W. 65. So in Neilson v. Cordell, 8 Ves. 146, an account having been directed against an executrix, she objected that vouchers were impounded in the Ecclesiastical Court; and that the habit of that Court is not to give up any thing once impounded; and it was suggested, that the expense of having the officer to attend the Master would be considerable. Lord Eldon under these circumstances, directed that the Master, should allow items upon vouchers, which it should be verified by affidavit were so impounded.

Although it is usual to direct an account against a mortgagee or an executor, without future words, yet if the person decreed to account receives any thing subsequent to the decree, it is inquirable before the Master, and he must bring such sums to account. Bulstrode v. Bradley, 3 Atk. 582.

It is not usual in the original decree to direct the Master to inquire what balances were from time to time in the executor's hands; it is the subject of further directions, and whenever they have been given at an earlier stage of the cause, it has always been in consequence of a special case made by the plaintiff, or of admissions in the answer that the defendant had kept balances in his hands which he had neglected to employ in the manner which his duty prescribed. Law v. Hunter, 1 Russ. 105. In Hock

ley v. Bantock, 1 Russ. 141, executors so admitting balances, the account was directed at the original hearing. The inquiry directed was concerning the balances retained by the executors, and the prices of three per cent. stock at the several times when such balances were in their hands.

A defendant having stated in his answer, that, by carrying on business on a farm, and with stock belonging to the assets of an intestate, he had made profit; but that as he had not kept any accounts, and blended the transactions of the farm with his other concerns, he could not set forth the amount of the profits: it was ordered, that in taking the account against him, annual rests should be made, and interest calculated at five per cent upon those annual rests. Walker v. Woodward, 1 Russ. 107. It appears that the plaintiffs elected to waive the account of profits, whereupon it was held, that they were entitled to charge the defendant with an occupation rent of the farm, and with interest at five per cent. on the money value of the stock and to make annual rests.

In Lupton v. White, 15 Ves. 443, the defendant having mixed his property with the plaintiffs, the decree charged the defendant with the whole profit, except what he could prove to have been made by his property, and directed, that if any question as to the admission of evidence should arise before the Master in the course of the inquiry, either party should be at liberty to apply to the Court for directions on such points of evidence.

Having pointed out the distinction between a general or open account, and a stated or settled account, I now proceed to explain the manner in which a general or open account is taken in the Master's office. There are two modes of taking accounts in the Masters' offices; the one in the form of a debtor and creditor account, brought in by

the accounting party, 61 N. O.; the other by examining such party upon interrogatories; and these two modes are sometimes combined in taking one account.

On the attendance on the warrant to consider the decree, the Master usually decides which course of proceeding is most applicable to the circumstances before him. If the account is simple, and not likely to be much disputed, he directs the same to be prepared in the form of a debtor and creditor account. If it appears probable that it will be necessary to examine the party at all, the Master usually directs interrogatories to be left for his examination in the first instance. Having decided on the course of proceeding, the Master fixes a time within which the same is to be done.

DEBTOR AND CREDITOR ACCOUNT.

The 61 N. O. directs all parties accounting before the Master to bring in their accounts in the form of debtor and creditor. This account is prepared as an affidavit; the body of the affidavit containing a verification of the accuracy of the schedules, in which are contained the details of the account. This affidavit is a substitution for an examination, which was the manner of accounting before the New Orders. By the alteration, interrogatories, and the certificates of allowing them are saved, together with the excess of expense of an examination beyond that incurred in preparing an affidavit. If the party does not bring in the account within the time fixed, he is proceeded against in the same manner as a party not putting in his examination. (See p. 121.)

When the account is brought in, if any of the parties are dissatisfied with it, they are at liberty to examine the accounting party upon interrogatories, as the Master shall