(1254) and between solicitor and client, see Costs, p. 302 п. 28. Under statute. -Taxation under the government; sometimes "parliamentary," D. 60.) As to taxation between party and party, because their amount is fixed by the legislature. Taxes of the second class are called "local,” “parochial,” “municipal," &c., to denote that they are assessed and levied by local authorities. More often, in England, they are called "rates," and the term "taxes" is confined to imperial taxes. (See RATES.) Tithes (q. v.) are in the nature of local taxes, but are not usually so classified. 23. Imperial or parliamentary taxes includecustoms; excise duties; stamp duties; land tax, and income tax. (See the various titles; see, also, CONSOLIDATED FUND.) As to "assessed taxes," see EXCISE. 4. Of costs.-In procedure, taxation is the process of going through, and, if necessary, reducing, the bill of costs of an, attorney or solicitor by the proper officer. Taxation is of two kinds, in England: taxation in an action, matter or other judicial proceeding, and taxation under the Attorneys and Solicitors' Act. 6 and 7 Vict. с. 73. English Attorneys and Solicitors' Act is the remedy for a person who is dissatisfied with a bill of costs rendered to him by his solicitor, whether for services in an action, &c., or in non-contentious business, such as conveyancing. The general rule is that a client can only tax an unpaid bill within a year after it has been delivered, unless there are special circumstances, and that he cannot tax it after it has been paid, unless it was paid under pressure or under protest, &c., and in no case after a year from the payment. On the other hand, a solicitor cannot commence an action for the recovery of costs until a month after he has delivered to the client a signed bill, i. e. a bill signed by him or inclosed in or accompanied by a letter signed by him, and if the client applies for taxation the solicitor is restrained from commencing an action for his costs pending the taxation. As to taxation generally, both in causes and under the statute, see Dan. Ch. Pr. 1238, 1726; Arch. Pr. 120, 430. As to taxation of parliamentary costs, see Stats. 10 and 11 Vict. c. 69; 42 and 43 Id. 17; May Parl. Pr. 842. See, also, HIGHER AND LOWER SCALE. TAXATION, (defined). 21 Minn. 526, 528; 3 Ohio St. 1. 664; 40 25. In a cause, &c. -Taxation in a cause, &c., takes place where costs are awarded to a party and made payable either-(1) by his opponent; or (2) out of a trust fund or the 31, 36. estate of a deceased person, &c. In the former case, the taxation is voluntary, i. e. the person 189, 193. who is ordered to pay the costs is entitled to have. them taxed, but he may pay them without taxation if he likes; in the latter case, the taxation is generally compulsory, i. e. the costs must be taxed for the protection of the persons interested in the fund or estate, unless they are all sui juris and dispense with taxation. Taxation of the latter kind appears to occur only in equitable and probate actions. 6. Review of. When a party has reason to complain of the manner in which the master (or other officer) has taxed the costs, he may carry in objections before the officer, showing the items objected to, and apply to the officer to review his taxation. If the objecting party is dissatisfied with the decision of the officer, he may apply to a judge at chambers for an order to review the taxation, and the judge then decides (subject to an appeal) whether the objection is well founded. (what is not). 20 Wall. (U. S.) 655, Cal. 497, 514. (equivalent to "assessment"). 32 Ark. (exemption from). 116 Mass. 181, (should be equal and uniform). 1 Cal. 232, 253; 8 Bush (Ky.) 508. nessee). 302. (power of, under constitution of Ten9 Heisk. (Tenn.) 349. (in constitution of Texas). 51 Тех. (in a statute). 23 Minn. 469. (private property may be taken for public use by). 4 N. Y. 419. TAXATION AND TAXED, (in State constitution). 28 Cal. 345. ΤΑΧΑΤΙON OF COSTS. - See TAXA TION, 124-8. TAXED CART, (in statute, technical meaning). Wilberf. Stat. L. 125. Q. B. 285. (in statute regulating tolls). L. R. 7 TAXERS.-Two officers yearly chosen in Cambridge, England, to see the true gauge of all the weights and measures. TAXES, (distinguished from "subsidies" and "assessments"). 3 Salk. 340. (power to sell land for, will not authorize a sale for assessments). 4 Hill (N. Y.) 92. 27. In the English Chancery Division, when an interlocutory order directs the payment of costs by one party to another, the latter is entitled to have them taxed and paid at once. In the Queen's Bench Division, there is generally only one taxation of costs in an action, however many interlocutory applications there may have been; & R. (Pa.) 417. but this rule does not apply to orders of the Court of Appeal. (Phillips v. Phillips, 5 Q. B. 10 Am. Rep. 35. (synonymous with "levies"). 5 Serg. (exemption of church property from).