Dear Sir, We have given the subject of our Mr. Pemberton’s conversation with you respecting our bill of costs, mature consideration, and feeling the delicate position in which the vestry are placed as trustees accountable to their constituents, we would suggest that for the future all our bills be referred to Mr. Richard Dax, of the Temple, barrister at law, for taxation, and to certify the amount properly payable to us. This course is adopted by the Great Western and North Western railway companies, the Oxford, Worcester and Wolverhampton railway company, the Shrewsbury railway company, the Metropolitan railway company now in course of formation, all of whom refer their solicitors’ bills to Mr. Dax for the satisfaction of the shareholders, and we believe it to be the practice with nearly all railway and other large companies; should the vestry resolve to do so, we shall feel great pleasure in submitting our bills to Mr. Dax, and being bound by his certificate, as it is extremely distasteful to us that any doubt should exist in the minds of the vestry as to the propriety or amount of any item charged by us, which however there almost necessarily must be, from the technical manner in which solicitors are obliged to make out their bills. We ought to add, that we have no sort of personal acquaintance with Mr. Dax, who is the son of the late Master of the Exchequer, and a well known author and authority on the subject of solicitors’ costs. Should the vestry adopt our suggestion, we must ask to be allowed to make out the bills now before them, afresh, as they are not framed for taxation, and that in future, our bills should be delivered half-yearly and paid within a short time after they have been certified, and we remain, dear Sir, your’s faithfully, LEE & PEMBERTON. The vestry, having accepted the proposal, returned the bills to the solicitors as desired, and requested Mr. Finch, a solicitor and a member of the vestry, to attend the taxation. This, after a strong protest from the solicitors, he did; and the accounts amounting to £914. 3s. 5d., as originally delivered, were settled by Mr. Dax at £998. 8s. 7d., including the costs of taxation. The law costs for the present year have been submitted to the same process, and have been certified by Mr. Dax to be correct at the amount at which they were sent in,—viz., £177. 1s. 6d.