Taxation of costs

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Taxation of costs is a ministerial function performed by a court clerk upon the resolution of case. It involves entering the various costs and their amounts against the party (either the plaintiff or defendant) against whom those costs have been awarded by the court. The itemization of costs or the subsequent determination of what costs should be allowed is not a determination of the outcome of the litigation.

In early common law costs were unknown, but as early as 1278 an English statute was passed whereby costs could be awarded to the prevailing party (Brown v. Consolidated Fisheries Co., 18 F.R.D. 433).

Such costs can include items such as witness fees, mileage and subsistence, marshal's fees, attorney's and other docket fees, and a reporter's charge for transcript.

Rule 54(d) of Federal Rules of Civil Procedure, 28 U.S.C. expressly provides: "Except when express provision therefor is made either in a statute of the United States or in these rules, costs shall be allowed as of course to the prevailing party unless the court otherwise directs * * *." The types of costs allowable in U.S. federal courts are now provided by 28 U.S.C. ยง 1920.