a Bench of England or Ireland, according as the lands are situate, (1) 2 Stra. 1005. Ross 1'. YORK, &C. RAILWAY Co. [ *698 ] Ross YORK, &C. v. Wordsworth (1). Any offer made before the inquiry actually takes place, is strictly a sum "previously offered," within that section. RAILWAY CO. The balance of inconvenience is in favour of such a construction, as it is in the power of the land owner to seriously obstruct any attempt to ascertain the real value of the premises. (He referred also to the 46th section.) [ *699 ] Granger, in support of the rule: It is submitted that the legislature, in naming a Master of the Queen's Bench as the party before whom the costs are to be taxed, intended that a taxation under the 52nd section should have all the consequences of an ordinary taxation. But if the Court should be of a different opinion, at any rate, the construction sought to be put upon the words "previously offered" in the 51st section cannot be supported. The legislature has provided for one of two cases; either that the costs of the inquiry shall be borne wholly by the Company, in the event of the verdict being for more than the sum previously offered; or that the Company and the claimant shall bear the costs of the inquiry between them, and each party pay his own costs, in the event of its being for the same or a less sum than "the sum previously offered." The words are, "the sum previously offered," not "any sum." There is no mention made of an offer in any other section than the 38th section, to which alone, therefore, the words must refer. The 46th section, which requires "ten days' notice of the time and place of the inquiry," contains no provision as to any offer of a sum. A contrary construction would be most unreasonable, for it would be in the power of a Railway Company to insert a mere nominal sum in the notice given under the 38th section, and so defeat the intention of the legislature in that respect; and then proceed with an inquiry, and, at the last moment, make a reasonable offer, which would expose the claimant to a moiety of the expenses of the inquiry, and all his own costs. If it had been the intention of the legislature that an offer made subsequent to the notice of issuing the warrant by the Company should be of any avail under the 51st section, it is only reasonable to suppose, that some provision would have been made for the claimant's costs, incurred previous to the time of the offer being made. Cur. adr, vult. (1) 3 Burr. 1284. ERLE, J. (1): In this case, a rule for the Master to review the taxation of costs, under 8 & 9 Vict. c. 18, ss. 51 and 52, was moved for, on the ground that the Master was mistaken in disallowing costs by reason of an offer of the sum found by the jury having been made, such offer being alleged to be of no avail, being made too late. A preliminary objection was taken in answer, namely, that the reference is to the Master as an original arbitrator, and that the Court has no power to review the decision of the Master upon a matter so referred to him; and it appears to me that this objection must prevail, and that the principle of Morgan v. Smith (2) applies. Where the Court refers the taxation to its officer, it has the power of reviewing it; because the power of the officer is delegated to him by the Court; and his act is not effective, unless adopted by the Court. But the taxation in question is made without any delegation of power from the Court, and without any express or implied liability to review. Where the legislature intended the Court to have control over the taxation, it has directed such Court to award costs. See section 80, as to costs where the money has been deposited; section 83, as to costs of conveyances; and section 126, as to costs of litigating a title. Ross ľ. YORK, &C. RAILWAY Co. The rule must therefore be discharged; but without costs, as the substantial right appears to me to be with the claimant. (1) The judgment was delivered in Hilary Vacation, 1849, by WIGHTMAN, Rule discharged, without costs. J., for ERLE, J. (2) 9 M. & W. 427. [ 700 ] INDEX. ADMINISTRATION. See Executor and Administrator. 2. ARBITRATION-1. Award-Order nisi to set aside award may be 3. 414 ASSAULT. See County Court, 1. BANKRUPTCY-Deed of arrangement-Agreement that debtor BILL OF EXCHANGE AND PROMISSORY NOTE-1. Accommo- 2. 831 Thomas v. Fenton 3. 831 Payment-Re-issue-Stamp duty-Payment by stranger Fenton 831 5. Consideration 66 Credit to remitter-Usage of trade 785 6. Promissory note-Indorsement-Agent-Authority to indorse 7. 649 Note payable to order and indorsed in blank-Memoran- Baretto 8. 557 Presentment for payment-Place of payment-Memo- |