c1s1.LULo1n MANUF’G oo. v. CHANDLER. 9
have been so inadequately protected by the trustee. It is not neces-
` sary, however, to decree at present any further relief than such an
accounting as will afford the proper basis of a Hnal decree appropriat-
ing any sum found due according to the rights of the holders of
coupons and certificates.
A decree is ordered directing an accounting by the railway com-
pany before a master respecting its earnings and income for six
months from the date of the mortgage, and its expenses during the
same period for operating and keeping in repair its railway and prop-
erty, as well as of the sums paid, or which it is liable to pay, for the
interest upon the incumbrances prior to the income mortgage speci-
fied in the instrument, and for taxes and assessments. Upon such
accounting the railway company is to be disallowed any sums paid or
charged on account of debts which it had contracted prior to the crea-
tion of the income mortgage; is to be disallowed any charge against
income arising from the sale of its income bonds at a price less than
their face amount; and is to be disallowed any interest upon the first
mortgage bonds which it has not actually paid, or. become liable to
pay, and all which has been funded and is now represented by the `
income bonds accepted by holders of the first mortgage bonds in lieu
of interest. The master will ascertain how much net or surplus earn-
ings have been made by the company during each six-months period,
to the time of the nling of the bill. The master will also ascertain
the amount of coupons converted into scrip certificates, and the in-
terest periods represented by the certificates, respectively, to the end
that it may be finally decreed that the net income of each interest
period shall be paid ratably to the holders of coupons or certificates _
representing interest for the same six months.
Cnnnnnorn MANUF’G Co. v. CHANDLER.]
(Oircuit Oourt, D. Massachusetts. April 2, 1886.
1. C0s*rs——Docxn*r Fnn.
The taxable costs, as such, provided by sections 823, 824, Rev. St., do not
belong primarily to the attorney by force of any law.
2. SAME—SECTIONB 823, 824, Rav. ST.
Before the passage of the act of February 26, 1853, of which sections 823
and 824 are a revision, costs were distinctly taxed and allowed "in favor of
parties obtaining judgment. " Act 1798, 0. 20, § 4. The purpose of the act of
ebruary 26, 1805, was to secure a uniform rule of taxation in the federal
courts, and there was no purpose to change the party in whose favor the
allowance was made so as to take the costs from the party to the suit and give
them to the attorney.
8. SAms—UsAon. ·
A usage was claimed by defendant that docket fees and fees allowed for
travel and attendance should be taken and treated by the solicitor or attorney
¥Reported by Charles C. Linthicum, Esq., of the Chicago bar.