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report, for which the bill of the first of November, 1816, makes provision, in cases of reference to take accounts and make inquiries.(a) Much attention is now necessary; that all the questions which have been agitated before the master, his determinations or opinions thereon, and the proceedings had before him in the cause may be so stated that the interests of all the parties for whom the respective solicitors are concerned may appear in the report, and come properly before the court for its decision. A further reference will not be made to a master to ascertain a fact which might have been considered in the former. The Lord Chancellor says, “if new references are to take place whenever the parties wish to bring forward fresh facts, it would lead to an inconvenience, and would be doing upon a rehearing what would properly be the subject of a bill of review, where the parties must swear that

the facts were not in their power at the time of filing the former bill.(b)

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Salling the draft of the report.

is stairs. When the draft of the report has been duly consi*:::: ** dered, and either of the parties is prepared to attend the master thereon, he may take out a summons, underwritten, “to settle the draft of the master's report,” upon which attendance if either of the parties conceive ...that the interest of his client has not been properly attended to, or that the master has erred in making up his report, he must bring in objections in writing to the draft of the report;(c) but if no objections are brought

- (a) Remsen v. Remsen, 2 Johns. Ch. Cas 425.
Rep. 502. Ante, p. 223. 2 Mad. 387. (e) 2. Mad. 388. Remsen v. Rem-
(b) Grave v. Salisbury, 1 Bro. Ch. sen, 2 Johns. Ch. Rep, 502. Ante, 2:3.

in, the master will settle the report at the return of that summons. If objections in writing are brought in, so.”. (See form of objections, post,) a copy must be served:*** upon the opposite party, and either party may take out a summons to be heard before the master upon those objections. This summons is underwritten, “to proceed upon the objections left with the master to the draft of his report,” after the objections have been gone through, and the master has overruled them, or altered his report agreeably thereto, he will transcribe his report as settled, after which no evidence is admitted.(d) And if a party neglects to bring in objections to the master's report he cannot afterwards except to it,(e) but is confined to such objections as were overruled or disallowed by the master.(f) But on reference to a master to consider whether pleadings are scandalous or impertinent, or whether an answer is sufficient, the master's report may be excepted to without previously delivering in objections. These reports are not confirmed, and he issues no draft to ground objections.(g) The report of the master ought to be as succinct as may be, and without reciting the several points of the order of reference, or of the debates of counsel, nor is he to make a special report upon the importunity of counsel, or of their client, unless he is required by the court to do so, or his own judgment is satisfied with the propriety of it; and if he does, he is not to set forth the evidence with his opinion upon it, but only to state the bare fact for the opinion of the court, in the

(d) 2 Mad. 388. 7 Wes. 587. (f) Remsen v. Remsen, 2 Johns. Ch:

(e) Newland, 172. 2 Mad. 389. Wy. Rep. 502. Ante, p. 223: Pr. Reg. 382. sed vide. 1 Dock. 362, con- . (g) Newland, 173. 2 Mad. 389, 2 tra. Diek, 732, 3.

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same manner as in a special verdict.(h) But if the master is directed to ascertain a particular fact, he ought himself to draw the conclusion from the evidence before him, and not merely to state the circumstance.(i)

Signing the report.

After the objections of the parties are disposed of, and the report is settled, either party may take out a summons underwritten, “at which time the master will sign the report made by him in this cause.”(j) The object of this attendance is to have another opportunity to examine the report as settled, and before it is signed, in order to be satisfied that it corresponds with the decision made by the master upon the objections which have been taken. The report may be signed after the plaintiff's death.(k)

Form of master's report.

In Chancery.

A. B. Complainant,
Between } and
C. D. Defendant.

State of Nen-York, ss.
In pursuance of a decretal order, made in the above
cause, bearing date the 6th day of July, in the year of
our Lord 1814, by which, among other things, it was
ordered, adjudged and decreed, that it be referred to
one of the masters of this court to take and state an

(h) Newland, 172. 1 Atk. 453. (k) 2 Mad. 388. See case mentioned (i) Newland. 17.2. 6 Wes. 605. in Morgan v. Scudamore. 3 Wes. 197. (3) & Mad. 888.

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account between the parties complainant and defendant in the above cause, touching and concerning the concerns and business of the partnership heretofore subsisting between them, under the firm of B. and D. and mentioned in the pleadings in this cause. That in stating the said account, each of the said parties be charged with the sums respectively drawn or received from the copartnership funds, and with interest thereon. And that the said master do further report what shall be deemed a reasonable rent for the store and lot of ground on which it stands, mentioned in the said pleadings, since the exhibition of the bill of complaint in this cause, and whether for any, and what part of the period which has elapsed since the issue in this cause, the same may have been possessed and occupied by the complainant. Now therefore, I, the subscriber, one of the masters of this honorable court, do report, that I have been attended by the parties complainant and defendant, and their respective counsel in the above cause, and having heard their allegations and the proofs thereon, I have stated an account between the parties, touching and concerning the concerns and business of the partnership heretofore subsisting between them, under the firm of B. and D. according to the directions contained in the above in part recited orders, as will appear by schedules marked A. B. C. D. E. F. G. H. to this my report annexed. By which there appears to be a balance due from the defendant C. D. to the late firm of B. and D. for principal and interest, calculated at the rate of 7 per cent. per annum, to the day of the date of this my report of 8–, as appears by schedules A. B. F. G. annexed.

And I do further report, that there appears to be a balance due from the late firm of B. and D. to the complainant A. B. for principal and interest, calculated at the rate or 7 per cent. per annum, to the day of the date of this my report of 8—, as appears by schedules marked D. G. H. annexed. -

And I do further report that there is a balance due from C. D. the defendant, to A. B. the complainant, for principal and interest, calculated at the rate of 7

per cent. per annum, to the day of the date of this my

report of $ annexed. And I do further report, that in stating the said accounts, I have charged each of the said parties with the sums respectively drawn or received by him from the copartnership funds, and with interest thereon. And I do further report, that I have ascertained what would have been a reasonable rent for the store, house and lot of ground mentioned in the said pleadings, for each and every year which has elapsed since the exhibition of the bill of complaint in this cause, which was on the day of in the year of our Lord to the first day of January, - as will appear by the schedule marked I. to this my report annexed. And I do further report, that from my examination of the allegations of the parties, and the proof thereon, I have ascertained that the complainant was not in the possession of the said store-house, mentioned in the pleadings, during any part of that period which has elapsed since the issue in this cause, which was on the 11th day of May, in the year 1808. All which is respectfully submitted. Dated 1816. - - I. H. Master in Chancery.

, as appears by schedule marked H.

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