Elders Grain Company Limited v. “Ralph Misener”

The Defendant, who was successful on the main action and counterclaim, sought an order directing the taxing officer to tax its costs in accordance with the high side of Column V of Part II of Tariff B and doubling their costs after the date of their offer to settle the case on a “drop hands” basis. The judge exercised his discretion and held that the Defendant’s costs should be taxed in accordance with the high side of Column IV and not Column V and that the Defendant was entitled to double costs from the date of the offer.