On the day named in the appointment and notices issued pursuant to rules 470 and 472 the plaintiff should bring into the master's office affidavits proving that service has been affected on the various parties. As already noted, the affidavit of service of form 43 should be in the form prescribed in the case of the service of a writ of summons.

It is provided by rule 473 as follows:

473. Where a person who has been duly served with a notice under rule 470 or with an appointment under rule 472 neglects to attend at the time appointed, the master shall treat such non-attendance as a disclaimer by the person so making default; and any claim of such person shall be thereby foreclosed, unless otherwise ordered upon application duly made for that purpose.

It is not the usual practice for the plaintiff to obtain a special order in chambers declaring such parties foreclosed. They will be mentioned in the master's report as having made -default, and may be declared foreclosed by the order subsequently obtained for the purpose of foreclosing the person who by the report is first called upon to redeem, in the event of his not redeeming (p).

(o) See Tilling v. Blythe, [1899] 1 Q.B. 557, in which it was held that notice of motion for the appointment of a receiver by way of equitable execution could not be served by posting up under the rule.

(p) See Sec. 240, infra.

Notwithstanding his default, the subsequent encumbrancer will in some cases be allowed to come in and prove his claim. Thus an encumbrancer who has been foreclosed by the master's report was admitted to prove his claim on explaining his neglect to come in and undertaking to rank after a puisne encumbrancer who had already proved his claim (q). In another case a subsequent mortgagee who also held a mortgage on other property of the mortgagor, was allowed after report, on payment of costs, to consolidate his claim and prove on the other mortgage (r). The application for leave to be let in should be made to the master, unless he has made his general report, in which case he is functus officio and the application must be made in chambers.

It is provided by rule 474 as follows:

474. When all parties have been duly served, the master shall take an account of what is due to the plaintiff, and to the other encumbrancers (if any), for principal money and interest, and tax their costs, and settle their priorities, and appoint a time and place, or times and places, for payment according to the practice of the court.

(a) Proof of claims of encumbrancers.

The plaintiff and the subsequent encumbrancers should bring in affidavits proving what is due to them respectively and should produce their mortgages (s).

It is provided by rule 475 as follows:

475. On any proceeding for foreclosure by, or for redemption against an assignee of a mortgagee, the statement of the mortgage account.under the oath of such assignee,shall be sufficient prima facie evidence of the state of such account, and an affidavit or oath shall not be required from the mortgagee or any intermediate assignee denying any payment to such mortgagee or intermediate assignee, unless the mortgagor or his assignee, or the party proceeding to redeem, denies by oath or affidavit the correctness of such statement of account.

(q) Becher v. Webb, 1879, 7 O.P.R. 445.

(r) Ross v. Stevenson, 1877, 7 O.P.R. 126; Cameron v. Wolfe Island Co., 1873, 6 O.P.R. 91.

(s) As to matters of accounting, see chapter 27, Accounting between Mortgagor and Mortgagee.

The claim of an encumbrancer is prima facie proven in the master's office by the production of the mortgage deed, and the filing of an affidavit verifying the encumbrancer's claim and stating the amount due him for moneys advanced by him to the mortgagor and secured by the mortgage; and the onus of reducing the amount rests on the plaintiff (t).

Where the plaintiff proved his mortgage deed and it appeared therein that certain instalments of interest were overdue, it was held that the plaintiff had made out a case prima facie and could not be called on to prove non-payment of the interest; and that the onus of proving payment lay on the defendant (u).

The mortgagor is at liberty to shew in the master's office what sum was really advanced on the mortgage (v), but if the mortgagee is dead the evidence must be clear in order to reduce the amount below the amount appearing on the face of the mortgage (w). The parties may shew that the mortgage was in reality made for some purpose other than that apparent on its face, for example, that it was given as collateral security for a promissory note (x).

When the bill has been taken pro confesso it is incumbent on the master to require the mortgagee to show how the money secured by the mortgage was advanced, and semble, such a course is desirable in all cases (y).

(t) Court v. Holland, 1880, 8 O.P.R. 213; Warren v. Taylor, 1862, 9 Gr. 59; Elliott v. Hunter, 1876, 24 Gr. 430.

(u) Markle v. Ross, 1889, 13 O.P.R. 135.

(v) Penn v. Lockwood, 1850, 1 Gr. 547. See also Brownlee v. Cunningham, 1867, 13 Gr. 586; Morrison v. Robinson, 1872, 19 Gr. 480.

(w) Eraser v. Locie, 1863, 10 Gr. 207.

(x) Mclntyre v. Thompson, 1884, 6 O.R. 710; Brownlee v. Cunningham, 1867, 13 Gr. 586; Morrison v. Robinson, 1872, 19 Gr. 480.

In the case of a mortgagee who is or has been in possession, 'the affidavit filed by him should verify an account showing all sums which have become due for principal and interest and all sums which have been paid by him in necessary repairs and lasting improvements or for other purposes, as well as the rents and profits received by him, with particulars of the times when, and the persons to or from whom, and the purposes for which, the money was paid or received (z).

(b) Taxation of costs.

The plaintiff should bring into the master's office his bill of costs for taxation. According to the usual practice in Toronto the master endorses on the bill a request to the taxing officer to tax the costs. The plaintiff then obtains an appointment from the taxing officer, gives notice of the appointment to the other parties who have appeared or who have been represented in the master's office and who may desire to attend on the taxation, and after taxation brings into the master's office the taxing officer's certificate. The costs of the subsequent encumbrancers are usually fixed in the master's office