A trustee receiving remuneration is not allowed the costs of any other person in respect of duties which ought to be performed by himself. All bills of solicitors and other agents employed must be taxed before payment, as being in accordance with the prescribed scales of costs; and the taxing master must satisfy himself that the employment has been properly authorized before the work was done. All bills of costs must be delivered to the trustee within seven days of the request for the same, otherwise the estate may be distributed without regard to such costs.


When the property, so far as it is capable of realization, has been realized and distributed, the trustee must apply to the Board of Trade for his release, forwarding to each creditor a notice of his having done so, together with a copy of his final accounts, and the Board of Trade, after preparing and considering a report on the same, and the objections of any person interested, may, subject to appeal to the High Court, grant or withhold the release. If a release is withheld, the court may, on the application of any person interested, make such order against the trustee as it thinks just. The release when granted operates as a removal from office, and thereupon the official receiver again becomes trustee, and is thus in a position, even after the nominal close of the bankruptcy, to deal with any circumstances which may arise, or which have not been foreseen and provided for.