<P> For example, it may be argued that unnecessary telephone calls were made . The attorney who submitted the bill will then have to furnish reasons to the taxing master why those telephone calls were made, and furnish proof thereof by notes of telephone conversations on file . </P> <P> When the taxation of the bill is finalised, the taxing master allocates the amount that is payable in terms of the taxed bill of costs, puts his stamp on it, and signs it . This "endorsement" is known as the taxing master's allocatur . The taxed bill then has the effect of a court order; if the party who is liable for payment of same fails to pay the bill of costs, payment may be enforced by means of a warrant of execution . </P> <P> Review of taxation is provided for by HCR 48 and MCR 35 . </P> <P> HCR 67 indicates which fees are payable to the court, while HCR 68 indicates which tariffs are applicable to the sheriff . HCR 69 sets out the maximum fees for advocates on the party - and - party scale in certain matters . </P>

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