ISSUES, ACCOUNTS AND INQUIRIES
1. Where in any cause or matter it appears to the court that the issues of fact in dispute are not sufficiently defined, the parties may be directed to prepare issues, and such issues shall, if the parties differ, be settled by the court.
2. The court may, at any stage of the proceedings in a cause or matter, direct any necessary inquiries to be made or accounts taken, notwithstanding that it may appear that there is some special or further relief sought or some special issue to be tried, as to which it may be proper that the cause or matter should proceed in the ordinary manner.
3. The court may, either by the judgment or order directing an account to be taken, or by any subsequent order, give special directions with regard to the mode in which the account is to be taken or vouched, and in particular may direct that in taking the account, the books of account in which the accounts in question have been kept shall be taken as prima facie evidence of the truth of the matters therein contained, with liberty to the parties interested to take such objections thereto as they may be advised.
4. Where any account is directed to be taken, the accounting party, unless the court shall otherwise direct, shall make out his account and verify the same by affidavit. The items on each side of the account shall be numbered consecutively and the account shall be referred to by the affidavit as an exhibit and be left in the proper office.
5. Any party seeking to charge any accounting party beyond what he has by his account admitted to have received or objecting to the allowance of any sum claimed as a disbursement in such account, shall give notice in writing to the accounting party, stating, so far as he is able, the amount sought to be charged or the items objected to (as the case may be), the particulars thereof and (in the case of an objection) the reasons therefor in a short and succinct manner; and such accounting party shall be at liberty to reply to such charge or objection (as the case may be) by giving notice in writing to such first-named party, the particulars in such reply to be also stated in a short and succinct manner. Any notice in writing given under this rule shall be given within such time or times as the officer taking the account may generally or in any particular case fix. Such notice shall be in the Form No 13 in Appendix G.
6. Every judgment or order for a general account of the personal estate of a testator or intestate shall contain a direction for an inquiry as to what parts (if any) of such personal estate are outstanding or, undisposed of, unless the court shall otherwise direct.
7. A judgment or order for an account given or made on behalf of an incumbrancer shall direct an account to be taken of all incumbrances subsequent as well as prior to, or contemporaneous with the plaintiff’s demand, and an inquiry as to the respective priorities of all such demands as shall be proved; and when any surplus produce of any sale, had under such judgment or order, after payment of the demands and costs of the plaintiff, and prior and contemporaneous incumbrances shall remain in court, the same shall be distributed amongst the incumbrancers who may have proved their demands in the cause, according to their priorities, if the court shall so order: Provided always, that if the court shall be of opinion that extending the account to incumbrances subsequent to the demand of the plaintiff will improperly delay the plaintiff in recovering his demand, the account shall be confined to the rights of the plaintiff, and of incumbrancers prior to and contemporaneous with him.
8. Any incumbrancer subsequent in order of priority to the demand of the plaintiff, in case any lands or property the subject of such suit shall remain unsold, after provision for the plaintiff’s demands and those of prior incumbrancers, shall be at liberty to apply to the court for an order directing a sale of such unsold lands or property, or a competent part thereof, for payment of the demands subsequent to that of the plaintiff, which may have been proved as aforesaid; and the court may accordingly direct such sale, if of opinion that such incumbrancers, or any of them, would be entitled to have their demands raised by a sale of such lands or property; or may direct a receiver to be appointed or continued over such unsold land or property, for the benefit of such subsequent incumbrancers and distribute the funds to be received by such receiver accordingly.
9. Where by any judgment or order, any accounts are directed to be taken or inquiries to be made, each such direction shall be numbered, so that, as far as may be, each distinct account and inquiry may be designated by a number and such judgment or order shall be in the Form No 29 in Appendix G.
11. If it shall appear to the court on the representation of the Examiner or otherwise that there is any undue delay in the prosecution of any accounts or inquiries or in any other proceedings under any judgment or order, the court may require the party having the conduct of the proceedings, or any other party, to explain the delay, and may thereupon make such order with regard to expediting the proceedings or the conduct thereof, or the stay thereof, and as to the costs of the proceedings, as the circumstances of the case may require; and for the purposes aforesaid, any party, or a special solicitor to be named by the court for the purpose, may be directed to summon the persons whose attendance is required, and to conduct any proceedings, and carry out any directions which may be given; and any costs of such special solicitor shall be paid by such parties or out of such funds as the court may direct; and if any such costs be not otherwise paid, the same shall be paid out of such moneys (if any) as the Oireachtas may provide.