What should the Taxing Master consider in the item of Instruction Fees in the Bill of Costs?

In the item of Instruction Fees in the Bill of Costs the Taxing Master will consider whether such fees are on the high side. In other words the taxing master would allow such sum as would be reasonable as per circumstances. See advocate Remuneration and taxation of cost rules , 1991 and Rule 9 of 3rd Schedule to the Court of Appeal Rules, 1979 and C.B. Ndege vs. E.O. Alia & AG [1988] TLR 19. Bills of costs - Limitation as to costs - "Reasonable" amount depending on circumstances of each case - Rule 9 of 3rd schedule Court of Appeal Rules 1979.

(ii).What should the Taxing Master consider in Disbursement?

The taxing master will consider whether cost has been reasonably incurred by successful party. See Rule 11 of GN. No.515/1991. 

Again taxing master is required to make sure that the costs are vouched or receipted or certified by the party claiming. See Rule (1) of GN. No. 515/1991. Briefly in disbursement the court will consider whether the cost incurred are on the high side.