58
THE HONGKONG GOVERNMENT GAZETTE, FEBRUARY 14, 1913
Certificate of taxation.
Form $7.
Certificate of
(2.) The Official Receiver (if any) and Liquidator may appear on such application and object
thereto.
(3.) No costs of or incident to such application shall be allowed to the applicant, unless the Court is satisfied that the application could not have been made at the time of the proceeding.
170. Upon the taxation of any bill of costs, charges, or expenses being completed, the Taxing Officer shall issue to the person presenting such bill for taxation his allowance or certificate of taxation. The bill of costs, charges, and expenses, together with the allowance or certificate, shall be filed with the Registrar.
171. Where the bill or charges of any solicitor, manager, employment. accountant, auctioneer, broker, or other person employed by an Official Receiver or Liquidator, is or are payable out of the assets of the Company, a certificate in writing, signed by the Official Receiver er Liquidator, as the case may be, shall on the taxation be produced to the Taxing Officer setting forth whether any, and if so what, special terms of remuneration have becu agreed to, and in the case of the bill of costs of a solicitor, a copy of the resolution or other authority sanctiouing the employment.
Scale of costs
172. All costs properly incurred in a winding-up by the and taxation. Court shall be allowed in the case of a Company the paid up capital or capital credited as paid up of which does not exceed $100.000 on the Summary Jurisdiction Scale and in the case of all other Companies on the Original Jurisdic- tion Scale of the Supreme Court and such costs shall be taxed by the Registrar.
Review of
173. The procedure and practice of the Supreme Court taxation and shall be observed in all reviews of taxation. appeals thereon.
C
Liquidator's charges.
Costs pay-
the assets.
COSTS AND EXPENSES PAYABLE OUT OF THE ASSETS OF THE COMPANY,
174.-(1.) Where a Liquidator or Special Manager in a winding-up by the Court receives remuneration for his services as such, no payment shall be allowed on his accounts in respect of the performance by any other person of the ordinary duties which are required by statute or Rules to be performed by himself.
(2.) Where a Liquidator is a solicitor he may contract. that the remuneration for his services as Liquidator shall include all professional services.
175 (1.) The assets of a Company in a winding-up' able out of by the Court, remaining after payment of the fees and actual expenses incurred in realising or getting in the assets, shall, subject to any order of the Court, be liable to the following payments, which shall be made in the follow- ¡ng
order of priority, namely:
First. The taxed costs of the petition, including the taxed costs of any person appearing on the petition whose costs are allowed by the Court. Next. The remuneration of the special manager
(if any).
Next. The costs and expenses of any person who makes or concurs in making, the Company's statement of affairs.
Next. The taxed charges of any shorthand writer appointed to take an examination. Provided that where the shorthand writer is appointed at the instance of the Official Receiver the cost of the shorthand notes shall be deemed to be an expense incurred by the Official Receiver in getting in and realising the assets of the Ccm- pany.
Next. The Liquidator's necessary disbursements, other than actual expenses of realisation here- tofore provided for.
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