# Sheriff Courts (Scotland) Act 1907, Paragraph 32.3A: Auditor’s statement


(1) The auditor of court must—
(a) prepare a statement of the amount of expenses as taxed;
(b) transmit the process, the taxed account and the statement to the sheriff clerk; and
(c) on the day on which the documents referred to in sub-paragraph (b) are transmitted, intimate that fact and the date of the statement to each party to whom the auditor intimated the diet of taxation.
(2) The party found entitled to expenses must, within 7 days after the date of receipt of intimation under paragraph (1)(c), send a copy of the taxed account to the party found liable in expenses.
(3) Where no objections are lodged under rule 32.4 (objections to taxed account), the sheriff may grant decree for the expenses as taxed.

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Source: https://www.legislation.gov.uk/ukpga/Edw7/7/51/schedule/1/paragraph/32.3A (the official version)
Page: https://openlegislation.uk/sheriff-courts-scotland-act-1907/schedule-1/paragraph-32.3A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.