Uрon a former appeal this case was reversed and remanded to the District Court, to be there transferred from the equity to the law side of the docket for a retrial by a jury. Parkerson v. Borst,
There have been numerous decisions of the District Courts and Courts of Appeals uрon this question, and they are not all in harmony. The Supreme Court has not decided the question. The Court of Ap — ■
“The nеxt question is whether the District Court was correct in refusing to tax as i)art of the costs the premiums that were paid for the entry of corporate security. The precise point is not whether, in our opinion, modern conditions have made it desirable that such рremiums should be taxed as costs, but whether any statute, or any rule or equivalent custom, in the district of Delaware, required or .-justified the taxatiоn. The clerk rejected the items on the following ground: T do not know of any statute that makes such items taxable as disbursemenls or otherwise, and there is no rulo of court or established practice in this district permitting a recovery of such items. I am aware of no decision of the Circuit Court of Appeals for the Third Circuit or of the District Court for this district on this subject.’ And the District Court affirmed the clerk’s decision. In our opinion the clerk was right in saying that no statute makes such an item taxable. The subject has been sufflciently discussed in the following cases [citing cases]. And we shall only add our approval of the argument that a rule of court, or a practice еquivalent thereto, is needed to justify the taxation. But wo may also say that we think such a rule or practice has become sо desirable that we feel confident the court below will take an early opportunity to conform its procedure in this respect to the custom prevailing in other districts.”
The case of Edison v. American Mutoscope Co.,
