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accounting operations rather than to fix these fees
at lower rates and introduce an additional fee to be
charged on the payment of moneys into Court. This
arrangement tended to make the scale of fees more
simple and intelligible, and, moreover, there would
be considerable practical difficulties in the
collection of a fee on payments into Court,
particularly in the case of the enormous number of
payments which are made by way of instalments of a
few shillings per month. lt is true that there are
substantial differences in the amount of accounting
work to be done in different actions, depending
upon whether the amount of the judgment is paid in
one sum or by perhaps twenty or more small instal-
ments. A fee on payment into Court in the case of
a debt action could not justly be calculated upon the
sum paid in, as it costs no more to make a book entry
of £100 than of £10. If any such fee were adopted
it should relate rather to the number of book-keeping
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