peterson argued march decided june abram rose new york city petitioner george zabriskie new york city respondent justice brandeis delivered opinion petition writ mandamus prohibition brought walter peterson receiver interstate coal company honorable augustus hand judge district southern district new york facts specific relief sought peterson brought action law arthur sidney davison recover balance alleged due coal sold delivered shown long schedule annexed answer substantially admitted items set forth schedule filed plaintiff denied presented full account transactions parties alleged deliveries coal payments defendant made also entitled additional allowances alleged way counterclaim plaintiff indebted failure perform contracts coal sum response demand bill particulars defendant filed schedules containing items proposed establish way defense upon motion defendant objection plaintiff judge hand appointed auditor fed instructions make preliminary investigation facts hear witnesses examine accounts parties make file report office clerk view simplifying issues jury finally determine issues action final determination issues fact made jury trial auditor power compel attendance administer oaths witnesses expense auditor including expense stenographer paid either parties action accordance determination trial judge auditor ws ordered report certain facts classifications design largely separate items dispute real dispute also set forth detailed facts specific claims made rested auditor also thereby required express opinion disputed issues thus various penalties commissions cash discounts deductions defendant claims entitled deduct invoice price various shipments items thereof admitted plaintiff proper deductions items dispute opinion disputed items opinion net amount due invoice coal sold delivered defendant thereupon application made leave file petition prays judge hand auditor named prohibited proceeding order appointing prays also judge hand judge may time hold trial term commanded restore case trial calendar tried regular usual way leave file petition granted sup ed order show cause issued petitioner insists district without power make order appointing auditor proceedings thereunder violate seventh amendment federal constitution first objection made respondent jurisdiction insisted district jurisdiction parties cause action auditor proceed perform duties assigned report used trial jury plaintiff protect rights exceptions subject review circuit appeals writs prayed may used merely correct errors proceedings pursuant appointment auditor deprive petitioner right trial jury order said ex parte simons sup ed dealt plaintiff put difficulties courts inconvenience raised proceeding ultimately must held required mistake objection jurisdiction unfounded proceed therefore consideration merits petition second question presented one power district circumstances appoint auditor duties prescribed without consent parties facts clearly warranted action instance plaintiff sued balance alleged due account annexed containing items defendant set another account containing items included latter besides certain charges defendant additional deliveries cash items credit allowed plaintiff account items alleged arise different deliveries cargoes partial cargoes coal made different days period months coal delivered various kinds invoice prices kind differed time time respect deliveries claims allowances way penalties commissions cash discounts claims allowances account freight district found order render possible intelligent consideration case jury necessary appoint auditor confer upon two functions first segregate itmes upon parties agreed classify actually controversy thus defined issues aid jury directing attention th matters dispute second function auditor form judgment express opinion upon items found dispute order perform functions auditor required merely examine books vouchers papers make computations hear pass upon conflicting testimony parties witnesses full hearing obviously necessary enable auditor form trustworthy judgment disputed items serve also narrow field controversy tentative trial acts sifting process misunderstandings misconceptions facts frequently removed course many contentions assumptions made one party abandoned agreement thus reached facts liability alleged arise even items relate remain dispute see fair manhattan ins mass order expressly declared auditor determine issues action final determination issues fact made jury trial provide affirmatively use made report trial may assumed accepted report admitted trial jury prima facie evidence evidentiary facts conclusions fact therein set forth report evidence sufficient satisfy burden proof wyman whicher mass tend dispense introduction trial jury evidence matter actually dispute appointment auditor thus serve shorten jury trial reducing number facts established evidence number questions controversy intelligent consideration issues submitted jury final determination result third prior adoption federal constitution exist england far appears colonies officer permanent temporary connection trials jury exercised powers auditor described official called long known part judicial machinery certain cases brought commonlaw courts england colonies functions auditor cases different commonlaw action account auditors appointed england earliest times take account interlocutory judgment quod computet entered parties entitled jury trial interlocutory judgment rendered issues fact arising auditor passed upon certified trial jury use form action limited cases defendant obligation account plaintiff guardian bailiff receiver property maryland acts power appoint auditors extended cases might necessary examine determine accounts jury trial affected thereby proceedings thereon cases account connecticut auditors appointed actions debt practice early introduced vermont action report auditor accepted substitute jury operates determine issues fact new york actions long accounts determined colonial days referes instead jury office auditor functions powers like question apparently invented massachusetts introduced chapter ts legislature year part judicial machinery received fullest development state act congress specifically authorized adoption practice federal courts therefore decide whether appointment auditors consistent constitutional right trial jury also whether power inherent district trial fourth command seventh amendment right trial jury shall preserved require old forms practice procedure retained walker new mexico southern pacific railroad sup compare twining new jersey sup prohibit introduction new methods determining facts actually issue prohibit introduction new rules evidence changes may made new devices may used adapt ancient institution present needs make efficient instrument administration justice indeed changes essential preservation right limitation imposed amendment merely enjoyment right trial jury obstructed ultimate determination issues fact jury interfered far task auditor define simplify issues function essence pleading object concentrate controversy upon questions control result gilmore wall tucker sup one entitled civil case trial jury unless except far issues fact determined infringe constitutional right trial jury require view formulating issues oath party facts relied upon fidelity deposit sup requirement preliminary hearing infringe constitutional right either involves delay reaching jury trial affords opportunity exploring advance evidence adversary purposes introduce jury capital traction hof sup view decisions deemed undue obstruction right jury trial require preliminary hearing auditor order held unconstitutional unduly interfering jury determination issues fact directs auditor form express opinion upon facts items dispute report unless rejected admitted jury trial evidence facts findings embodied therein treated prima facie evidence thereof parties remain free call examine witnesses report made incident jury trial modified taken away either preliminary tentative hearing auditor use report may put order like statute unconstitutional endows official act finding presumption regularity verity marx hanthorn sup turpin lemon sup reitler harris sup meeker lehigh valley sup ann cas held provision section interstate commerce act comp st making findings order commission prima facie evidence facts therein stated suits brought enforce reparation awards infringe upon right trial jury see also mills lehigh valley railroad sup chicago jones meeker case relied especially upon holmes hunt mass called attention fact statute making report auditor prima facie evidence trial jury held legitimate exercise legislative power rules evidence wise inconsistent constitutional right trial jury reasons holding auditor report admissible evidence one respect stronger giving effect report independent tribunal like interstate commerce commission auditor officer appoints proceedings subject supervision report may used far acceptable neither hearing auditor introduction report evidence abridges way right trial jury conclusion reached district massachusetts primrose fenno fed fed first reported case auditor appointed powers conferred practice established followed southern district new york vermeule reilly fed eastern district tennessee wells fed fifth constitutional obstacle appointment auditor aid jury trials remains consider whether congress conferred upon district courts power make order unlike ex parte fisk sup legislation congress directly implication forbids provide preliminary hearing report hand statute expressly authorizes question presented therefore whether possesses inherent power supply instrument administration justice deemed essential courts least absence legislation contrary inherent power provide appropriate instruments required performance duties compare stockbridge iron cone iron works mass power includes authority appoint persons unconnected aid judges performance specific judicial duties may arise progress cause commencement government exercised federal courts sitting equity appointing either without consent parties special masters auditors examiners commissioners take report testimony audit state accounts make computations determine facts complicated evidence voluminous questions actually issue hear conflicting evidence make finding thereon among purposes aids judges appointed kimberly arms sup whether aid shall sought ordinarily within discretion trial judge indicated accounts complex intricate documents evidence voluminous extensive computations made better practice refer matter special master commissioner judge undertake perform task heirs dubourg de colombe pet chicago milwaukee ry tompkins sup appointment made field cranch ed chief justice marshall said reference term designates agents officers examine digest accounts decisions decree prepare material decree may made railroad swasey wall ed chief justice waite said master report office present case manner intelligent action may action report finally determines rights parties district judge seeking appointed auditor case bar aid required without aid rendered preliminary hearing report trial judge unable perform duty defining jury issues submitted determination directing attention matters actually issue reading railroad sup hearing report also essential shown enable jury perform specific duty owing difference character proceedings questions ordinarily involved occasion seeking aid afforded judge special masters auditors examiners arises less frequently law equity compulsory reference power determine issues impossible federal courts seventh amendment rathbone paine fed cas reason exists compulsory reference auditor simplify clarify issues make tentative findings may made law occasion arises freely compulsory references special masters made equity reference complicated questions fact person specially appointed hear evidence make findings thereon long recognized appropriate proceeding action law heckers fowler wall inherent power federal invoke aid whether sits equity law conclude therefore order far appointed auditor prescribed duties within power sixth clause order provides expense auditor including expense stenographer paid either parties action accordance determination trial judge requires special consideration made provision paying public funds either fees auditors expense stenographer power make appointment without consent parties practically dependent upon power tax expense costs may compensation auditor stenographer taxed costs may expense imposed discretion trial upon either party federal trial courts sometimes general rule sometimes decision upon facts particular case included taxable costs expenditures incident litigation ordered deemed essential proper consideration case jury equity rule sup xxxviii provides taxing fees masters rule sup xxxii expense stenographer rules embody substantially practice theretofore prevailed generally equity proceedings southern district new york followed equity american diamond drill sullivan machine fed id sup brickill mayor city new york fed hohorst packet fed also admiralty luckenbach fed rogers brown fed expense printing records briefs trial made rule several circuits taxable costs defeated party hake brown fed compare kelly springfield ry fed tesla electric scott fed early justice story sitting circuit whipple cumberland cotton manufacturing story fed cas approved action law damages although specially authorized rule order survey true understanding cause sides ordered expense paid cases courts refused tax costs copies stenographer minutes expenditures incident litigation attention called fact made benefit party distinguished expenditures incurred order make possible facilitate consideration case stallo wagner fed new hampshire land tilton fed see bridges sheldon fed allowance costs federal courts rests upon express statutory enactment congress upon usage long continued confirmed implication provisions many statutes justice woodbury hathaway roach woodb fed cas justice nelson costs civil cases blatchf fed cas baltimore wall hathaway roach woodb fed cas said usage federal courts conform state laws costs express provision made force act congress relation particular item general rule exists subject baltimore wall ed stated costs taxed circuit district courts allowed time courts state including matters travel attendance parties fees copies case abstracts hearing compensation services referees auditors masters assessors many matters embraced fee bills since passed congress neither act february stat rev stats comp later act congress rule deals expressly implication subject taxing costs expense auditor practice governing respect courts new york therefore followed federal courts see huntress town epsom fed far appears preliminary hearing auditor aid jury trials part judicial machinery state nearest analogy reference actions law long accounts substitute jury trial expense compulsory reference actions taxable code civ proc statute federal state rule excluding auditors fees expense stenographer items taxable costs reason appears may included like expenditures ordered view securing intelligent consideration case seventh question whether district power make expense auditor taxable whole part prevailing party trial judge determine advantages flexible rule obvious general principles governing taxation costs actions law followed federal courts since organization preclude adoption equity proceedings allowance imposition costs unless controlled statute rule matter discretion uniformly held actions law prevailing party entitled costs right compare schurtz except cases express statutory provision established principles costs denied also generally held right costs prevailing party actions law extends entire costs trial without power make apportionment based upon fact prevailing party failed part claims reasons part none costs fairness allowed rule practice established long usage confirmed language section revised statutes therefore held prevail rule contrary established courts state practice courts new york appears respect entire harmony federal courts whipple cumberland cotton manufacturing supra expense survey ordered imposed equally two parties disposition made primrose fenno supra auditor appointed instance without objection either party houlihan corporation anthony fed fed auditor appointed consent parties taxed auditor stenographer fees losing party holding discretion obliged petition writ certiorari denied sup although order erroneous declaring expense auditor shall instead abiding result action paid one parties accordance determination trial judge error require either extraordinary remedies applied granted petitioner deems prejudiced error may get redress application district modification order final judgment writ error circuit appeals morrison sup petition writs mandamus prohibition denied justice mckenna justice pitney justice mcreynolds dissent footnotes see langdell harvard law review holmes hunt mass see rose cranch fed cas barry barry cranch fed cas bank johnson cranch fed cas report admitted jury prima facie evidence truth statements conclusions auditor mccullough groff mackey sulzer watson fed connecticut general statutes ed act vermont october slade vermont state papers hall armstrong atl missouri wagner stat edwardson garnhart mo steck fact bearing constitutional question involved right jury trial guaranteed federal courts known law england jury trial modified local usage statute wonson gall fed cas capital traction hof sup see also rathbone paine fed cas howe machine edwards blatchf fed cas sulzer watson fed wells fed davis louis ry fed case involving long account referee appointed report apparently determine facts accordance practice prevailing kansas sitting see jury reform civil procedure scott harvard law review acts making findings tentative hearing auditor prima facie evidence held infringe right trial jury maine howard kimball new hampshire doyle doyle perkins scott different conclusion reached francis baker plimpton town somerset massachusetts expense auditor prior taxed cases costs paid defeated party see acts rev stat stat act march act june act april expense auditor cases tried superior judicial made payable county see also rev laws act june acts maine fees auditor prior taxed costs favor prevailing party laws acts rev stat since act march fees necessary expenses auditors paid county new hampshire fees auditor also taxable costs favor prevailing party may discretion order paid county act june act july pub stat shreve cheesman fed see also scatcherd love fed michigan aluminum foundry aluminum america fed instance rev stat comp denying costs plaintiff petitioner recovers less crabtree neff bond fed cas hooe alexandria cranch fed cas bartels redfield fed trinidad asphalt paving robinson fed minneapolis ry fed west end ry malley fed sears roebuck pearce fed wheeler taft fed general rule actions law prevailing party entitled right taxable costs prevails new york provision plaintiff demands judgment sum money plaintiff prevailing entitled costs whether suit one law equity murtha curley norton fancher hun supp