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INDUCTION MANUAL– THE MAWALLA WAY –

THE MAWALLA WAY__HERITAGE – GROWTH - PROTECTION

MA WALL A ADVOCATESINDUCTION MANUALMawalla Road, Mawalla Heritage ParkPlot No. 175/20, Arusha, TanzaniaP. O. Box 6101Telephone: +255 754 282 038 – Fax: +255 732 972 468Website: www.mawalla.co.tz

TABLE OF CONTENTSPageINTRODUCTION AND HOW TO USE THIS MANUAL 1PRINCIPLES OF FINANCIAL LITERACY 4CHAPTER ONE 14Why we need LawyersCHAPTER TWO 26The ethics of a LawyerCHAPTER THREE 78How to Run a Law Office, including the Advocates’ Remuneration andTaxation of Costs RulesCHAPTER FOUR 199Management of Legal Projects – the Mawalla methodologyCHAPTER FIVE 202Functions of a Notary Public and Commissioner for Oath

INTRODUCTIONIINTRODUCTION AND HOW TO USE THIS MANUALWelcome to Mawalla Advocates. Congratulations on making an excellent career choice.We hope and trust that you will have a long, successful and rewarding career with us.Although your law degree and practical experience may have given you the necessaryknowledge to effectively function as an attorney, it may not yet have equipped you withall the tools and learning to make you a holistically complete legal professional. Shouldyou graciously accept our guidance and diligently study this Induction Manual – which isbased on the core values of the ‘Mawalla Way’, you can reach that level.Based on the experience gained over generations of Mawalla legal practice, bolstered bythe input of senior members of the practice, this Induction Manual is designed to pass onour collective experience. Some of these teachings are technical, such as rules andguidelines issued by professional councils and the like, while others are intangible, butequally invaluable, such as matters of values, etiquette, financial literacy, focusedthinking, etc.Mawalla Advocates | INDUCTION MANUAL1

CHAPTER FOUR - Management of Legal Projects – the Mawallamethodology. All legal projects conducted on behalf of Mawalla Advocatesshould be managed in accordance with this proven, tried and testedmethodology.CHAPTER FIVE - Functions of a Notary Public and Commissioner of Oath.Based on English Law, this is a little-known legal discipline in Tanzania that Iexpect all Mawalla Advocates professional to study and thoroughly understand.This Induction Manual reflects the culture of our practice, our leadership style, theservices we offer and the ethos we uphold at Mawalla Advocates. I do encourage you toregularly consult it, and that it will be an inspirational guide as you grow through thevarious stages of your career within Mawalla Advocates and perhaps beyond.Sincerely,Nyaga Paul MawallaNOTE:To our female colleagues and associates: throughout this document, the male genderhas been used when referring to persons. No offence is meant by this or is in any wayintended.Mawalla Advocates | INDUCTION MANUAL3

THE PRINCIPLES OF FINANCIAL LITERACYThis article is based on the principlespublished in Robert T. Kiyosaki’s bestsellingbook ‘Rich Dad Poor Dad’ 1 .What is Financial Literacy?Defining the ConceptThere are numerous definitions of financial literacy, but quite simply, financialliteracy may be defined as, “…the ability to read, analyse, manage andcommunicate about the personal financial conditions that affect material wellbeing.It includes the ability to discern financial choices, discuss money andfinancial issues without (or despite of) discomfort, plan for the future and respondcompetently to life events that affect everyday financial decisions, including events in thegeneral economy.” 2Why do we want you to know this? At Mawalla we believe your career is an integralelement of your life. Your success is important to us and we want you to live the best lifethat you possibly can. Teaching is our passion and your empowerment is good for us andthe country.This article addresses a few concepts that are rarely understood by people but which areimportant to grasp in order to successfully navigate oneself through life and thereforeoperate proficiently within society.Mawalla Advocates | INDUCTION MANUAL4

The concept of financial literacy is not well known. In simple terms it means being able tospeak the language of money, understand how it circulates and eventually achievepersonal mastery over it, which may lead to wealth. If you aspire to be successful andyou believe you will do this by studying hard, getting a good job and waiting for fortuneto follow, then you may be disappointed in what your future delivers for you! If yourvision is to be wealthy, then what you need is financial literacy.Knowledge is PowerRight now, you are probably wondering if all the rich have a good sense of financialliteracy. The answer is NO! The truth is that money without wisdom is soon lost. Simplyput, money without financial literacy is money soon gone. Although money brings powerit also brings responsibility. That responsibility is the ability to know what to do withone’s money – in other words, financial literacy – and it is profoundly more powerful.Money comes and goes but the lessons in one’s head aren’t removed.The old rules of the working world were straightforward: study hard, do well, find adecent job and the riches will be yours. Sounds easy enough? So haven’t you everwondered why the richest people in the world are not the professors and teachers? Youwill find that academic excellence does not guarantee prosperity. One has to seekprofessional skills in school and simultaneously develop and test a sense of financialliteracy in the ‘real’ world. It is only when you understand both and fuse the two togetherthat you become rich before you even begin to make money.How to Master Financial Literacy1. The Myth of IQMawalla Advocates | INDUCTION MANUAL5

What is IQ?Each and every one of us is a genius in our own way. Understanding how we learn best isthe key to finding our own personal genius. One can completely excel in one area andyet be decidedly average in another. This brings about the need for teamwork which willbe seen later in this article.IQ, the acronym for Intelligence Quotient, is typically known as the number that showsthe relationship between a person’s mental age and chronological age multiplied by ahundred. It is the most standard measure of intelligence and is typically assessed withinacademic environments, such as schools and universities. The fundamental assumption isthat people have capacity within their level of intelligence. Thus one is judged notaccording to what one can do, but rather on what one can’t do. Thankfully, the worldprovides one with multiple opportunities to achieve beyond one’s IQ scores and that iswhen one needs to put to test his/her various talents and different learning styles.Types of IQAccording to expert opinion there are nine known types of IQ. There are those who areverbal-linguistic, namely those who are good with words and language; those who enjoyworking with numbers and data; spatially-talented people who can make can visualise indifferent dimensions and turn two-dimensional figures into reality; musical folk whorelish sounds and rhythm; those who are physically capable and who are able to usetheir bodies well; interpersonal people who are smart with people; self-awareintrapersonal types; naturals who are sensitive to nature; and visual people who aredetermined to be leaders. Throughout his book Robert Kiyosaki also suggests that weeach have a financial IQ – which is the financial knowledge that we use to resolve ourfinancial problems. It is a unique combination of “accounting, investing, marketing andlaw”.Mawalla Advocates | INDUCTION MANUAL6

Exercise your BrainThe first step is to get to know your strengths and weaknesses so that you can focus onwhat you do best. However, it is also important to invest time in improving your generalskills. Put your brain in motion and use it in other fields outside of academic studies orwhat your age allows of you. In this way, the brain becomes stronger. The more it isused and the stronger it gets, the more money one will make.One’s thoughts can have a powerful influence on how life turns out. For instance,Kiyosaki’s two fathers, one rich and one poor, had different ways of thinking. His poorfather would say, “I can’t afford it”, while his rich rather would say “How can I afford it?”He believed that one question would ease the pressure on him to try to perform at hisbest, whilst the other would engage his brain to come up with a solution. The maxim thatKiyosaki’s distilled from this lesson was, “Proper physical exercise increases your chancesfor health, and proper mental exercise increases your chances for wealth. Lazinessdecreases both health and wealth.”It is also important to believe in yourself and have faith in your talents. Thoughts aremore powerful than we can imagine and we can make things happen as long as we setour minds to it. If you believe you will become rich, you will eventually become rich! Thisis the power of positive thinking, which is only enhanced by education.Some people see wealth as a person’s ability to survive for a while without work. Clearlyit is necessary to not only work, but also to invest one’s money. One cannot become richwithout investing, since your money needs to work for you while you cannot. With aNSSF Retirement Fund you will be poorer than a church mouse! This is why financialliteracy is so vital to your future and why we are introducing you to several key principleshere.2. The Fast Track and the Rat RaceMawalla Advocates | INDUCTION MANUAL7

Robert Kiyosaki designed a board game for children to learn financial literacy, calledCASHFLOW. In that game, once the players realised how to create an income greaterthan their expenses, they would move from the ‘Rat Race’ into the ‘Fast Track’. In reallife, the situation can be similar. Working for a salary is not the most effective path totake if you are planning to become rich. This will only lead you into the Rat Race.Imagine if you lined up rats to race, would you notice the difference? They would all lookalike and would most probably be racing at the same pace. That is exactly what the poordo. They wake up in the morning every day, only to work harder, pay more taxes andeventually burn out.On the contrary in the Fast Track, the situation for the rich would be different: if youlined up horses to race, they would each have their own colours and dress codeaccording to their masters. They would never look the same. That is how the rich think.They come up with different ideas on how to make money and they race in tracks thatare systematic and organised.Control your EmotionsUnfortunately the poor are stuck between a rock and a hard place. On the one hand theyhave a lot of fear about losing money whilst they simultaneously desire more. Byaccepting their fate, they are doomed to failure and have submitted to poverty. Greedand fear rule their lives. In Chapter One of the book, Kiyosaki mentions a phrase that hisrich dad would use, “There is a difference between being poor and being broke; broke istemporary and poor is eternal.” One should learn not to react impulsively to emotionssuch as fear and greed but rather to take time to analyse situations in order to make theright decision. Learn to use your emotions to think, not to think with your emotions!Make your Money Work for YouMawalla Advocates | INDUCTION MANUAL8

This brings us to the basic difference between the rich and the poor. While you are busyworking for a corporation for a salary that is unlikely to change much, someone else isresting on an island somewhere, planning on how to increase his income. As anindividual you cannot escape paying taxes, which you pay before you take your moneyhome, and which will continue to increase even after you achieve a raise. The owner ofyour corporation however, is only taxed after he has spent his money, and he is earningconsiderably more than anybody else in the corporation. Now that’s what I consider earlyretirement!3. TeamworkInterdependence is the main reason why team players are more successful thanindividuals who like to work on their own. In a team you can exchange ideas and youbounce thoughts off one another. On your own you may not be sure what direction totake, but as a team it is easy for one idea to lead to another which will ultimately createmoney.4. Work to Learn, Not to EarnPeople are so focused on the number of zeros in their paychecks that they forget thereason they are working in the first place; to find an outlet for their talents. If you dowhat you love, the money will follow. One should work for interest and not for income.Work can be a great source of income in the beginning of your career before you saveand invest, but if you make your work a source of income throughout your life you willremain in the rat race and eventually burn out. Money should not rule your life.With work you gain experience and the opportunity to broaden your knowledge. Whensituations push your buttons try to take a step back and assess the situation calmly.Finishing a job and doing it well provides a great feeling of accomplishment. While youare working to earn you will never feel you are fairly remunerated for your time. If youMawalla Advocates | INDUCTION MANUAL9

work to learn however, you will usually get back something much greater than the timeyou are giving up, in addition to the cash! Doesn’t that sound more rewarding?Money is an illusion which we believe will help us to acquire the trappings of wealth likecars and jewels. If you are chasing these illusions simultaneously and your only source ofincome is the desk and chair you sit at, how hard will you need to work to get there?How much slower will you become as the rat race continues? Don’t let money bully you.Once you understand this you will see opportunities coming your way and they won’tstop.5. Types of IncomeKiyosaki suggests there are mainly three types of income, namely; earned income,passive income and portfolio income. Earned income is what we receive for physical dayto-dayactivities like working or trading. Passive income is earned from real estateinvestments and other forms of property or assets. Portfolio income is earned from paperassets such as stocks, bonds, or mutual funds.The key to becoming rich is simple, work hard to convert your earned income intopassive and portfolio income and that dream will become your reality! It’s that easy. Inaddition, you also escape tax - legally. Taxes are usually charged the highest on earnedincome not passive or portfolio income.Once you clearly understand all of this, then you are ready to learn the basics of financialmanagement.6. Assets and LiabilitiesMost people believe that they have assets, while what they really have are liabilities! Therich acquire assets, while the poor acquire liabilities.Mawalla Advocates | INDUCTION MANUAL1 0

The difference is elementary: an asset is anything that keeps money in your pockets,while a liability is anything that takes money out of your pocket. An asset should createpassive income on a regular basis. You should have realised by now that the house or caryou thought to be an asset is practically a liability.It is fundamentally important to understand this concept if you want to become rich.Accumulate as many assets as you can and watch them bring you large untaxed profits.Make your money work for you and you will retire younger than you ever thoughtpossible.7. Financial StatementsA financial statement shows the relationship between what you have and what you owe.It is a snapshot, if you will, of your financial situation. It is made up of an incomestatement and a balance sheet. Income statements represent income and expenses overa specific period of time. A balance sheet shows the relationship between assets andliabilities.The money from one’s assets is reflected under income and the money spent on liabilitiesis shown under expenditure. The rich keep more in the income column by having alonger asset column, while the poor have more expenses by having a longer liabilitycolumn. The poor falsely believe that these liabilities are assets.Evaluate your financial situation by creating your own financial statement. If you havemore assets you are sure to be rich someday, if you have more liabilities you may needto take a look at your priorities!8. Learn to Make and Create ChoicesMawalla Advocates | INDUCTION MANUAL1 1

With financial intelligence you will be able to avoid life in the Rat Race. Your knowledgewill help you to explore all the opportunities that present themselves to you and selectthose that seem to be of benefit to you and your financial statement.9. Manage your AssetsOnce you are earning a passive income from your assets, you would need to managethem with the following approach:Firstly, share your riches so that others can be touched in a special way by yourgenerosity. This is called charity.Secondly, save for the bad times. Remember that it is not how much you makethat really counts, it is how much you are able to save and how many generationsyou can share it with!Lastly, invest. This involves taking risks (the bigger the risk, the higher thereturn) and letting your money work for you. Most people focus on saving insteadof using those savings to invest and grow their money further. An asset is onlyconsidered an asset if it has a return and it grows in value.To summarise: Work – Get an income – Save – Invest – Create assets.10. Manage your DebtThere are good debts and bad debts. You may be thinking that once you are rich you willnot have any debt. Debt is certainly a reasonable part of life, if you are able to use it inthe correct manner. An example of this is to take a loan, at a manageable interest rate,which you can invest into something that you are sure will yield enough of a return overtime to start paying off the loan. A loan for an income producing asset is considered gooddebt. It is exceptionally unwise to take a loan for a liability.Mawalla Advocates | INDUCTION MANUAL1 2

Once you have become familiar with the above concepts, I would suggest that you comeup with a clear plan that suits you. Then choose to spend time with people whounderstand and appreciate your vision and goals or, better yet, choose people to sharethem with!Congratulations, you are now financially literate!Mawalla Advocates | INDUCTION MANUAL1 3

CHAPTERONEA compilation of articles and lecturespresented by Nyaga P. Mawalla tocolleagues at Mawalla AdvocatesINTRODUCTIONAlawyer is a person learned in the law as an attorney, counsel or solicitor; inother words, a person licensed to practice law. A lawyers’ work will depend onthe specific field in which he practices, since there are multiple specialities. Thelegal system is needed in almost every aspect of our society, from buying a home tocrossing the street. As our society grows in complexity, so too does the role that lawyersplay within that society.To practice law in every state or jurisdiction within the country, a person must acquire alaw degree, i.e. an LLB or equivalent qualification, and must be licensed. To practice in aCourt of Law the person must have the above qualifications and also be admitted to itsMawalla Advocates | INDUCTION MANUAL1 4

Bar, after passing the examination set by it under the rules established under thejurisdiction of the state.Many people mistakenly think all lawyers are trial lawyers. This is the way lawyers areusually depicted in the media. In reality, most lawyers spend but a small part of theirtime in the courtroom. They consult with clients and opponents, take depositions,research legal issues, prepare contracts, deeds, title opinions and other documents,mediate and negotiate settlements, write laws, and engage in other non-courtroomactivities. Some lawyers work in governmental positions, teach or become judges. Othersdo not practice law at all; they use their legal skills while working as executives inbusiness. Countless opportunities are available to anyone who desires to be a lawyer.Many picture a lawyer as a glamorous professional, financially successful and sociallyprominent. If this image is the main reason you want to become a lawyer, you would beurged to reconsider. Generally lawyers are needed to articulate, define and resolve legalmatters.I always attempt to provide young lawyers with a wider view of the law. I givethem the occasion to become excellent lawyers outside of the courtroom and anopportunity to see a side of the law that many people tend to overlook.Why we need LawyersThe Merriam-Webster Dictionary defines a lawyer as being “one whose profession is toconduct lawsuits for clients or to advise as to legal rights and obligations in othermatters”. What isn’t generally understood is that lawyers are also protectors of theirclients’ capital. A useful definition of capital is: “assets, generally in the form of money orproperty that is available for use in the production of further assets”. A lawyer must beable to protect a client’s capital by ensuring that the positive attributes of that capital areMawalla Advocates | INDUCTION MANUAL1 5

in place, namely; it must be secure, it must deliver returns and it must grow. Lawyersfacilitate this by creating the documents necessary to secure those assets, for example:title deeds. Intelligent lawyers leverage their legal knowledge and intellectual property tocreate systems that enable those assets to grow and be systematically monitored.The fundamental accounting concept of ASSETS = CAPITAL + LIABILITIES is thefoundation of this understanding.Lawyers must understand that they define property rights and are custodians and writersof property systems and structures.Below is an extract from Hernando De Soto’s ‘Mystery of Capital’. USA ex-President Bill Clinton has referred to Mr De Soto as the world’s foremost livingeconomist and he is universally respected for his work on property rights indeveloped and developing nations. Some relevant de Soto thoughts arepresented here for your reading and deliberation.“The Potential Energy in AssetsWhat is it that fixes the potential of an asset so that it can put additional productioninto motion? What detaches value from a simple house and fixes it in a way thatallows us to realise it as capital? This may sound too simple or too complex. Butconsider whether it is possible for assets to be used productively if they do notbelong to something or someone. Where do we confirm the existence of these assetsand the transactions that transform them and raise their productivity if not in thecontext of a formal property system? Where do we record the relevant economicfeatures of assets if not in the records and titles that formal property systemsprovide? Where are the codes of conduct that govern the use and transfer of assets ifnot in the framework of formal property system? It is the formal property thatprovides the process, the forms and the rules that fix assets in a condition thatallows us to realise them as active capital.Mawalla Advocates | INDUCTION MANUAL1 6

In the West this formal property system begins to process assets into capital bydescribing and organising the most economically and socially useful aspects aboutassets, preserving this information in a recording system – as insertion in a writtenledger or a blip on a computer disk – and then embodying them in a title. A set ofdetailed and precise legal rules governs this entire process. Formal property recordstitles thus represent our shared concept of what is economically meaningful aboutany asset. They capture and organise all the relevant information required toconceptualise the potential value of an asset and so allow us to control it. Theformal property system is capital’s hydroelectric plant.Any asset whose economic and social aspects are not fixed in a formal propertysystem is extremely hard to move in the market. How can the huge amounts of assetschanging hands in a modern market economy be controlled if not through a formalproperty process? Without such a system, any trade of an asset, say a piece of realestate requires an enormous effort just to determine the basics of the transaction:does the seller own the real estate and have the right to transfer it? Can he pledgeit? Will the new owner be accepted as such by those who enforce property rights?What are the effective means to exclude other claimants?Assets need a formal property system to produce significant surplus value. Becausewithout formal property we cannot extract their economic potential and convert itinto a form that can be easily transported and controlled.Henceforth lawyers are needed to do the following:Fixing the Economic Potential of AssetsThe potential value locked up in a house can be revealed and transformed into activecapital in the same way that potential energy is identified in a mountain lake andthen transformed into actual energy.Capital is born by representing in writing – in a title, a security, a contract and othersuch records – the most economically and socially useful qualities about assets, asopposed to the visually more striking aspects of an asset. This is where potentialMawalla Advocates | INDUCTION MANUAL1 7

value is first described and registered. The moment you focus your attention on thetitles of a house, for example, and not on the house itself, you have automaticallystepped from the material world into the conceptual universe where capital lives.You are reading a representation that focuses your attention on the economicpotential of the house by filtering out all the confusing lights and shadows of itsphysical aspects and its local surrounding. Formal property forces you to think aboutthe house as an economic and social concept. It invites you to go beyond viewing thehouse as mere shelter – and thus a dead asset – and to see it as a live capital.The proof that property is pure concept comes when a house changes hands; nothingphysically changes. Looking at a house will not tell you who owns it. A house that isyours today looks exactly as it did yesterday when it was mine. It looks the samewhether I own it, rent it, or sell it to you. Property is not the house itself but aneconomic concept about the house, embodied in a legal representation. This meansthat a formal property representation is something separate from the asset itself.A formal property representation such as a title is not a reproduction of a house, likea photograph, but a representation of our concept about the house. Specifically itrepresents the non-visible qualities that have potential for producing value. Theseare not physical qualities of the house itself but rather economically and sociallymeaningful qualities we humans have attributed to the house.This formal property representation functions as the means to secure the interests ofother parties, and to create accountability by providing all the information,references, rules and enforcement mechanisms required to do so. Also easily used ascollateral for loan; as equity exchanged for investment; as an address for collectingdebts, rates and taxes; as a locus point for the identification of individuals forcommercial, judicial or civic purposes; or as liable terminal for receiving publicutility services, such as energy, water, sewage, telephone or TV.Legal property thus gives the tools to produce surplus value over and above itsphysical assets. Property representations enabled people to think about assets notonly through physical acquaintance but through the description of their latenteconomic and social qualitiesMawalla Advocates | INDUCTION MANUAL1 8

Making People AccountableThe integration of property system into one formal property law shifted thelegitimacy of the rights of owners from the politicised context of local communitiesto the impersonal context of law. Releasing owners from restrictive localarrangements and bringing them into a more integrated legal system facilitated theiraccountability.Making Assets FungibleOne of the most important things a formal property system does is transform assetsfrom a less to a more accessible condition, so that they can do additional work.Unlike physical assets, representations are easily combined, divided, mobilised andused to stimulate business deals. By uncoupling the economic features of an assetfrom its rigid, physical state, a representation makes the asset ‘fungible’ - able to befashioned to suit practically any transaction.Representations also enable the division of asset without touching them. While anasset such as a factory may be an invisible unit in the real world, in the conceptualuniverse of formal property representation it can be subdivided into a number ofportions. Citizens of the advanced nations are thus able to split most of their assetsinto shares, each of each can be owned by different persons, with different rights, asingle factory can be held by a countless investors, who can divest themselves oftheir property without the integrity of the physical asset.Formal property representations can also serve as movable stand-ins for physicalassets, enabling owners and entrepreneurs to stimulate hypothetical situations inorder to explore other profitable uses of their assets.Mawalla Advocates | INDUCTION MANUAL1 9

Networking PeopleBy making assets fungible – capable of being divided, combined or mobilised to suitany transaction – by attaching owners to assets, assets to addresses, and ownershipto enforcement, and by making information on the history of assets and ownerseasily accessible, formal property systems converted the citizens of the west into anetwork of individually identified and accountable business agents. The formalproperty process created a whole infrastructure of connecting devices that, like arailway switchyard, allowed the assets (trains) to run safely between people(stations). Formal property’s contribution to mankind is not the protection ofownership; squatters, housing organisations, mafias and even primitive tribesmanage to protect their assets quite efficiently.It is the property system that draws out the abstract potential from buildings andfixes it in representations that allow us to go beyond passively using the buildingsonly as shelters. Many title system in developing nations fail to produce property cango way beyond ownership. These systems function purely as an ownership inventoryof deeds and maps standing in for assets without allowing for the additionalmechanisms required to create a network where assets can lead a parallel life ascapital. Properly understood and designed, a property system creates a networkthrough which people can assemble their assets into more valuable combinations.Protecting TransactionsOne important reason why the Western formal property system works like a networkis that all the property records (titles, deeds, securities and contracts that describethe economically aspects of assets) are continually tracked and protected as theytravel through time and space. Their first stop is public agencies that are thestewards of an advanced nation’s representations. Public record-keepers administerthe files that contain all the economically useful descriptions of assets, whetherMawalla Advocates | INDUCTION MANUAL2 0

land, buildings, chattels, ships, industries, mines or airplanes. These files will alertanyone eager to use an asset about things that may restrict or enhance itsrealisation, such as encumbrances, easements, leases, arrears, bankruptcies andmortgages. The agencies also ensure that assets are adequately and accuratelyrepresented in appropriate formats that can be updated and easily accessed.”An extract from the anti-thesis by Nyaga Mawalla presented in ‘Law andSociety’ to The International Commission of Jurists is presented below.The Role of a Lawyer in a Developing CountryThe role of the lawyer in society may be examined from a number of standpoints,namely:1. As an officer who has duties to the court.2. As a pleader on behalf of and with a duty to his client.3. As a responsible member of a Bar Association or other professional body of whichhe is a member.4. As a member of society and with a duty to that society.The roles and duties categorised above are fairly similar for all lawyers wherever theymay be practicing their calling. Those roles and duties are, as it were, universal. The roleof the lawyer and his duties to his society, however, differ significantly in developedcountries and developing countries. Some of the more immediate problems faced bylawyers in developing nations in the discharge of their role, either individually orcollectively through bar associations, in furthering the cause of justice and promotingand protecting human rights, may appear alien to the lawyers of developed countrieswho practice their professions in relatively free environments. Some of the problemsfaced by the lawyer in a developing country will appear trivial and even inconsequentialto his counterpart in an advanced nation. It is for this reason that I propose to examineMawalla Advocates | INDUCTION MANUAL2 1

the lawyer’s role in relation to his societal context, in terms of the four categories notedearlier.1. An Officer of the CourtLawyers play a vital role in the functioning of the judicial process. The importance ofthis role was emphasized by Lord Upjohn when he said in Rondel’s case, “I doubtwhether anyone who has not had judicial experience appreciates the great extent towhich the courts rely on the integrity and fairness of Counsel in the presentation ofthe case.” In order for the judge to deliver his judgment immediately after theevidence and arguments are concluded, he must rely on the advocates who appearbefore him to bring out the facts of the case, to test the evidence and argue the lawfully, referring to all relevant authorities, whether or not advancing their clients’cases.An advocate is an officer of the court. He owes his highest duty to justice. It istherefore essential that lawyers see their ability to discharge justice as imperative.The judicial process is there to achieve a just result, or at least one in which therehas been a fair and proper application of the law to the true facts. A lawyer cannotdepart from that duty. If he departs his duty, he loses his credentials as pleader forhis client and as an officer of the court. The court is a temple of justice in which weall are ministers. His role therefore is to present his client’s case as well as possible;remembering always that the eventual goal of the contest is to arrive at the truthand not to serve the selfish interests of the protagonists.A lawyer has a further duty to assist in expediting the judicial process. His true roleas an officer of the court and his function as a member of his bar is to unite partiesdriven apart. He should not knowingly deceive the court or contribute to the delay ofthe judicial process. Slow-paced judicial processes would discourage potentiallitigants from settling their disputes in courts. Chief Justice Warren Burger of theUnited States Supreme Court once said, “People with problems, like people withpain, want relief and they want it quickly and as inexpensively as possible.”Mawalla Advocates | INDUCTION MANUAL2 2

The highest traditions of the legal profession require that the advocate does notswerve from the path of rectitude and veracity. He should never sell the truth toserve the interests of his client. He must strive to ensure that, at all times, justice isdone. In the discharge of his role as a pleader, the lawyer is greatly misunderstoodby society. He is often charged with dishonesty, the charge being that he cannotpossibly be honest in the conduct of his profession since he defends those he knowsto be guilty.It seems strange and indeed wrong that a man of honour, dignity and integrityshould defend a man that he knows to be guilty of the crime he is charged with andto be paid for doing so. This misconception places the lawyer in a dilemma in hisservice to the court. It should be remembered that his duty, as an advocate, isalways to place before the court, and to help it to arrive at the truth, never to provethe guilt or innocence of any particular client. He has no further duty save to placebefore the court all the facts that could assist it in arriving at the truth, rememberingall the time that he has no party in the proceedings and that it is his client’s case,not his own, that he is pleading.2. Pleader of the ClientThe lawyer’s primary duty to the client is to place before the court all relevantevidence in support of the client’s cause, and to urge all lawful arguments in favourof the client. This duty is complementary to the one owed to the court. This dutydemands that the lawyer rises above the partisan interests of the client, which heprotects, and seeks to assure justice among the protagonists. He must strive at alltimes to remain faithful to his oath of office, which is to promote and assist in theinterests of justice and to serve the wider interests of the society.3. Member of the Legal ProfessionMawalla Advocates | INDUCTION MANUAL2 3

The lawyer owes a further duty to his profession. He has the duty to maintain,promote and reserve the independence of the profession. He must strive in all hisactions to uphold the respectability and integrity of the Bar to play a meaningful rolein promoting and protecting human rights. Lawyers and their bar associations mustgain the respect of the people. An activist legal profession must expect oppositionfrom many quarters. It must expect threats from politicians and others who do notshare its commitment to the Rule of Law. Against such threats and intimidations theprofessions’ support must necessarily come from the people. It is thereforeimperative for the profession to have the goodwill of the general public. Publicrespect is not something which can be demanded. It must be earned. In addition toproviding quality legal services and displaying honesty and integrity in the dischargeof professional duties, lawyers collectively must be involved in public interest issues.In order to effectively promote the cause of justice and protect human rights, theprofession must remain independent at all times. Each lawyers’ independencestrengthens the independence of the judiciary.4. Duty to SocietyThe role that a lawyer should play in society must be determined by the dictates ofthat society. A lawyer in a developing country has a significantly different role to playthan do his counterparts in developed countries. A lawyer in a developing countrymust engage in legal aid work. To answer to the call of society, he must make acontribution to the advancement of the general welfare of his society. He cannotlimit himself to his traditional role, but must accept a broader role that entailsservice to the public and the nation as a whole. Unless lawyers in developingcountries take on this responsibility to their societies, the very basis on which thelegal profession rests in these countries may disintegrate.Political stability and economic development are the most pressing problems facingdeveloping countries. The establishment of a viable and stable democratic processMawalla Advocates | INDUCTION MANUAL2 4

cannot be left to the sole control of politicians. Lawyers must enter this arena asindispensable artisans who help express their society’s democratic desires throughproviding the necessary legal instruments. Lawyers must also rise to the challengesof their society’s economic development.It is necessary to point out that the law being administered today in developingcountries is no longer the law of the old order. It is not the traditional lawyer’s lawbut rather new law. This is the law of social or public welfare, the law whose functionis not limited to adjudicating private rights but extends to providing comprehensivesocial engineering. Social engineering is most effective when total human welfareand its largest number of wants are satisfied in a way that creates the least frictionand waste. The lawyer in a developing country must therefore apply himself to theservice of holistically developing his society. He cannot be narrowly confined tomerely advancing private interests. His profession must cast away its traditionalcloak of aloofness and proceed to take centre stage as an actor in that process.Mawalla Advocates | INDUCTION MANUAL2 5

CHAPTERTWOThe Ethics of a LawyerNyaga Mawalla discusses his thoughts on how the lawyers who join his firmshould approach the law.Generally, a lawyer is a defender of the established order and its vested interests for thesimple reason that, in a society dominated by commerce and industry, the individual andcorporate owners of property are his principle clients. Correspondingly, a lawyer isgenerally more important in the shaping of private than public law. Private law has untilrecently been the most dynamic part of the western legal system. With regard toindividual liberties the lawyer, especially in criminal and administrative processes, isoften a vital defender of those liberties against arbitrariness.Fairness and ImpartialityA lawyer should be fair to the court and to the public. He should be open-minded and beable to listen to both sides. When a lawyer practices fairly, it means that he does notMawalla Advocates | INDUCTION MANUAL2 6

only pay regard to the result of his work, but also to the manner in which he obtainedthose results and carried out his duties.IndependenceA lawyer’s judgement and his work should be independent of the executive, the judiciary,the client and from winning at any cost.PerseveranceA lawyer should never give up or stop in his persistence to support the law. It is his dailyduty to challenge the abuse of power and to curb the misuse of power.CourtesyIt is a behaviour that shows respect. It characterises the lawyer’s relationship with boththe bar and the bench. It is an aid to both concentration and quicker proceedings.ReasoningA lawyer should be able to analyse situations and find solutions with the leastrepercussions. He should also be able to reason with the judge and the jury for a fairjudgment for his client.Mawalla Advocates | INDUCTION MANUAL2 7

ConfidentialityThe ethic of confidentiality has been imbedded in law since lawyers started practicing. Itevolved from the Roman Catholic Church, the founder of the law. It creates a goodrelationship between the client and the lawyer and is a bridge of trust.RealismThis is the lawyer’s working block. He cannot base nor build his case on anything elseother than clear facts. He should also be able to present his client a clear view of thesituation and should not impart false hope.Be Nobody’s DarlingA lawyer’s work should be a lonely exercise. He should not associate himself with anypeople who may cause harm to his work or his profession. In certain circles, he should bean outcast and be pleased to walk alone.Honesty and IntegrityA lawyer should be truthful and should not bring forward any false information to thecourt. He should create an environment whereby the court can rely on the information hepresents.Mawalla Advocates | INDUCTION MANUAL2 8

Lawyers should adhere to the following rules:When absent from Chambers, they should make arrangements for their mail to beacknowledged and collected. Their clients must also be informed.When absent from court their cases should proceed as normal and they shouldinform the court as early as possible.A lawyer should never allow his personal feelings or that of his client to affecthis duty.An advocate should not refuse to act against another advocate.When an advocate is engaged to replace an advocate, the replacement advocatemay act in accordance with the consent of the former advocate. He may also actwhen that advocate refuses to work for the client, or the client withdrawsinstructions from the other advocate.An advocate is not allowed to use any form of advertisement. The press shouldnot publish photographs of advocates in their gowns.No advocate should agree to share his profit with agents from another country.An advocate should not publish any information which would identify the clientshis firm has acted upon.He should not enter into correspondence on an advocate-client basis with peoplewho are not his clients.He may only allow himself to be described as advocate.An advocate may be employed by non-legal employers.It is improper for an advocate to share office accommodation with someone otherthan another advocate.An advocate should bow when appearing before the court.An advocate should be a member of a Chamber of Commerce, unless he is therein another capacity.An advocate should reply on time to correspondence, especially from otheradvocates and the Law Society. Failure to do so after two reminders will amountto professional misconduct.An advocate should promptly pay court fees.During a case hearing, an advocate is obliged to bring any misreporting by thepress to the attention of the court.Mawalla Advocates | INDUCTION MANUAL2 9

An advocate should not smoke in court before court proceedings.An advocate is not allowed to pay commission to non-qualified staff.An advocate is not allowed to use his qualification in telephone directories insteadof his residential address as opposed to his office addresses.An advocate is not allowed to give evidence in court and it is improper toconverse with his witness when on stand.An advocate has to perform his duties with the best skill, care and due diligence.An advocate has a duty at all times to maintain honour and dignity.Below is an extract from a detailed lecture on appropriate legal character givenby Nyaga Mawalla to the lawyers at Mawalla Advocates.The Character of the LawyerLet us reflect on some of the characteristics that a lawyer should accumulate throughoutthe course of his lifetime in the legal profession. No lawyer starts off with all thesequalities, neither will he, at any time, have all these attributes available all the time. It isa part of the seduction of this profession, however, that we meet with such a variety ofhuman conduct over the years. So too do we need to constantly stretch our skills andlearning so that we do, even involuntarily, ultimately acquire in large measures thequalities we require through the course of plying our demanding profession.FairnessAmong the kaleidoscopic array of qualities that a lawyer eventually comes to possess,the one that must come early, and which glistens the most, is that of fairness.Mawalla Advocates | INDUCTION MANUAL3 0

There is no attempt to shy away from the use of the word ‘fair’. This is despite itsabstract nature, and difficulty in defining. Then can, however, be no doubt that theConstitution, representing the whole of the people of Tanzania, requires and expects thatfairness. It is a constitutional and legal requirement of every criminal and civil trial; sohigh is the priority given to fairness in our judicial process.Without meaning to cast any aspersions on any trial officer, in this context we interpretthe expression ‘fair hearing’ to mean a ‘square deal’.These requirements of fairness are then amplified through the Civil Procedure Rules,through the Criminal Procedure Code, through the Evidence Act and other adjectival law.Fairness is not easily measurable, but its absence is quickly felt. Unfairness is gangrenein the body politic. That feeling of unfairness can arise innumerable ways, whetherthrough a badly conducted court case, or a biased judge, or through ethnic clashes or acorrupt lawyer, or an arbitrary. So we need, and do have, cures for such unfairness insociety: remedies such as elections, appeals, injunctions, damages, declarations,certiorari, prohibition, mandamus, habeas corpus, and other orders and writs. Most ofthese require the work of lawyers. Thus lawyers meet face-to-face with unfairness everyday of their working lives. Judges and advocates deal with fairness and unfairness notjust in so-called human rights cases but in every area from contracts, to bills ofexchange and non-payment, to land cases, and defamation.Demonstrating fairnessFairness therefore is not an abstract exhortation. It is a legal requirement. The duty inlaw goes even further. Not only must a court be fair, it must demonstrate that it hasbeen fair. A court has a duty not only to ensure a just end but also to prove that justicehas been done. 3It is a popular maxim ‘Justice must not only be done, but must also be seen to be done’,of which the full and more correct statement of the principle is set out in R. V. SussexJustices ex parte McCarthy [1924] 1 KB.256. Lord Hewart CJ. said, (at 259):Mawalla Advocates | INDUCTION MANUAL3 1

“It is not merely of some importance but is of fundamental importance that justiceshould not only be done, but should manifestly and undoubtedly be seen to be done.”There is an equal emphasis on the words “manifestly and undoubtedly”. ‘Undoubtedly’means free of doubt; we should not have any doubts that what has gone on in a court isjust rather than unjust. ‘Manifestly’ means visibly, clearly, for the entire world to see.The fairness of lawyers must not only be seen by other lawyers. Most importantly, thepublic, whom the law serves, must also be able to see that fairness. That is why allhearings are required to be held in open court.In all these requirements, in this search for fairness and the achievement of fairness, theadvocate has the same obligation as the judge or the magistrate, and the same duty toperform. The advocate must emphatically ensure that fairness is being observed. Theadvocate must desire fairness for himself and also his opponent.The advocate’s duty of fairness to the other side also requires that when he finds thatthe opposite party is appearing in person that both he and the court owe an enhancedduty to ensure that neither he nor the court take advantage of that person’s lack ofknowledge about the law or correct procedure.The nurturing of that value of fairness enables us, in a practical manner, to conform toand discharge our duty and status as an officer of the court. The reason in the first placewhy we are officers of the court is precisely because the court, being the repository of allfairness, requires that all persons appearing before it must also take part in ensuringthat it is indeed fairness that will emerge from the court. The duty of fairness is not theresponsibility of the presiding judge or magistrate alone. It is specifically cast also in theform of an additional duty on the advocate.Public Duty“…as an officer of the court concerned in the administration of justice, [the advocate]has an overriding duty to the court, to the standards of his profession, and to theMawalla Advocates | INDUCTION MANUAL3 2

public, which may and often does lead to a conflict with his client’s wishes or withwhat the client thinks are his personal interests.” - Rondel v. Worsley [1969] 1 AC.191, at 227F, per Lord Reid.As can be seen there is a duty on the advocate to be fair – fair to the court and fair tothe public. Fairness is so important to the court and to the public that public duty willprevail over duty to the client if there is a conflict. It is by that fairness that the publicjudges the profession.Fairness is also the foundation of the independence of the Bar. The independence of theBar is as fundamental to freedom in our country as the independence of the judiciary.For a judge or magistrate fairness cannot exist without independence. That is no lesstrue for an advocate.This commitment to fairness helps the advocate comply with his requirement to bring tothe attention of the court all the cases relevant to the point at hand, whether those casessupport his viewpoint or are against it. The requirement is formally set out as follows:As regards a point of law, counsel is called upon to put before the court any relevantbinding decision which is immediately in point, whether it is for or against hiscontention. 4Seeing all SidesFairness is being open-minded and listening to all sides. One is therefore compelled toconsider the opponent’s case, since fairness demands that we look at both sides of thecase. This helps one to anticipate the opposing case and thereby to prepare more fully tomeet it. In that exercise we must remember that the judge will also approach the casefairly and may therefore ask questions against one’s case that the opponent may haveoverlooked. As advocates and officers of the court we have to be ready to answer thejudge’s questions. One can only do so if one has examined the case from all sides and isprepared to meet the point.Mawalla Advocates | INDUCTION MANUAL3 3

Fairness does not mean that we give up vigorous advocacy of our client’s case. Anadvocate must not weakly concede any proper advantage. Fairness is not weakness. Onthe contrary fairness is strength. Every court and every opponent will know that when afair advocate opposes him he does so without any weakness of spirit or law. Because…“…every counsel has a duty to his client fearlessly to raise every issue, advance everyargument, and ask every question, however distasteful, which he thinks will help hisclient’s case.” 5Similarly, a court cannot stop an advocate from arguing a point with which the courtdoes not agree, or finds inconvenient to hear, or considers ‘a bad point’ or wants topenalise the advocate for. The balance of fairness between client and court was laiddown thus in Abraham v. Jutsun [1963] 2 All ER.402.An advocate has…“…A duty to take any point which he believes to be fairly arguable on behalf of hisclient."An advocate is not to usurp the province of the judge. He is not to determine what shallbe the effect of the legal argument. He is not guilty of misconduct simply because hetakes a point which the tribunal holds to be bad. He only becomes guilty of misconduct ifhe is dishonest. That is, if he knowingly takes a bad point and thereby deceives thecourt.” 6 -Fairness in All ThingsWhen an advocate practices fairly it means that he pays regard not only to the results ofhis work but also to the manner in which he has obtained those results and carried outhis duties. Fairness is promoted ultimately not by laws but by our own belief in them,and by our desire not to be part of unfairness and by our refusal to be coerced intoaccepting unfairness.Even in the day-to-day routine of our practice we have the constant choice to be fair orunfair. The following come to mind as examples of what should be avoided:Mawalla Advocates | INDUCTION MANUAL3 4

Obtaining judgments without genuinely serving the defendant;Obtaining and executing decrees without sending the draft to the other side forapproval;Going for formal proof without notifying the party who has entered appearance ofthe date;Showing your client how to disobey injunctions and circumvent orders of the courtand; and,Obtaining ex parte injunctions and orders without making full disclosure.A commitment to fairness rules out all of these shortcuts as part of the repertoire of anadvocate of this High Court. They must be ruled out before the other side applies to setaside the orders, and before the Court comes to think of the particular advocate as ahabitually unfair practitioner. As the court said in de Polignac’s case (above), there is nomerit in making disclosures after the advocate has been caught out trying to get awaywith it:“I am not impressed by a full disclosure deferred until the deponent’s initialstatement has been shown to be untrue. A full disclosure is more effective before thanit is after the witness has been discredited.” 7There will be many other occasions when the choice between selecting fair and unfairmethods will arise in our daily work with colleagues, courts, registries, opposite parties,government departments, and others. The duty is more than that. It is not to createunfairness and to avoid participating in it. If we are not moved by the words of theConstitution, by the ideal of society and the law that it sets out, then we will notimplement it and it will remain a piece of paper at best, and we more seriously risk itsbetrayal. The strength of a constitution lies best in the voluntary implementation of itsprovisions by the public, by the president, the vice-president, the cabinet ministers, theprovincial administration, the judges, the advocates, and by all persons who wield power.Denying the demands of the Constitution regarding fairness is not merely a loss to uswho presently are Tanzania; nor to those who will come as its future. It is a denial of ourpast struggles.Mawalla Advocates | INDUCTION MANUAL3 5

Avoiding UnfairnessThese people who use the excuse of state security to bend the law, very much wantadvocates to participate in such exercises. An advocate’s presence provides cover in thesense that they can then say that the accused was represented and ‘had a fair trial’. Anadvocate’s presence provides legitimacy to the whole perverted proceedings. So powerfulis our profession’s standing in society and the world that even those who want to distortlaw need us. That is the time for an advocate to recognise the proceedings for what theyare: unfair. The advocate’s duty to his client and to the public then is to expose the trueunfair nature of those proceedings and/or to refuse to lend his presence to such a cynicaland staged exercise.To know how to do this, advocates must study injustice as intensively as doctors studydisease. We must acquire knowledge of the pathology of the courts and the system, andstudy and learn from past cases. We must be able to identify the mechanisms of injusticeand learn the techniques of challenging them and curing them from advocates who havesuccessfully done so in the past.It is a lesson that has stood the test of time. Thousands of years earlier, in England,Francis Bacon, Attorney-General said, “If we do not maintain justice, justice will notmaintain us.” 8 It is a lesson every attorney-general and government has to keep in mind.Those who heed it, flourish. On the other hand, every government that has violated thislesson has inevitably perished sooner rather than later. The individuals who violated ithave gone with loss of honour.It is therefore every advocate’s great responsibility by his and her daily fairness in everycase, big and small, to contribute to justice, and therefore directly to peace and socialstability in our country.IndependenceMawalla Advocates | INDUCTION MANUAL3 6

Why are these qualities repeated each time? It is because without independence andimpartiality no court can be fair. Independence is the foundation of fairness.No court can be fair if it is dictated to by the executive or shows partiality towardsprivate parties or gives decisions contrary to the evidence or the law.Likewise the Oath of Judges emphasises fairness. It says that judges and magistratesmust do justice “without fear or favour”. This is so, because if the judges are afraid ofthe executive they will not be fair. If they favour one party over another, whether it wasbecause of receiving money or due to political beliefs or for any other reason, they willagain not be fair.Likewise too, the Oath of Advocates requires fairness. We are also enjoined to workfairly, and without favouring parties in our choice of clients. In other words, we too areenjoined to work independently.The Rule of Law requires not just an independent judiciary but also an independent bar.In fact an independent judiciary cannot exist, nor can it come about, without anindependent bar. What then is this independence envisaged to be? In practical,professional terms, it is:a. Independence from the executive.b. Independence from the judiciary.c. Independence from the client.d. Independence from winning at any cost.a. Independence from the ExecutiveLord Atkin’s statement on the duties of judges applies equally to advocates. InLiversidge v. Andersen [1942] AC.206 Lord Atkin stated (at 244-245):“I view with apprehension the attitude of judges who on a mere question ofconstruction when face to face with claims involving the liberty of the subject showMawalla Advocates | INDUCTION MANUAL3 7

themselves more executive minded than the Executive. It has always been one ofthe pillars of freedom, one of the principles of liberty … that the judges are norespecters of persons, and stand between the subject and any attemptedencroachments on his liberty by the executive, alert so see that any coercive actionis justified in law.”If we substitute the word ‘advocates’ for the word ‘judges’ in the above paragraphs,we can gather valuable guidance as to what is meant by independence from theexecutive, and as to how to conduct ourselves in that regard.The advocate must be as free as the judge of the suggestion that he or she isdependent upon the executive or compliant with its wishes or unable to resist itsdemands. The professional requirements of the advocate’s work necessitates thatdecisions related to a client’s case must be made in the interests of the client whenbased upon the facts and the law applicable thereto. Such decisions cannot be madeby reference to the desires of the executive or to its demands or directions. Such asituation would be considered an abandonment of professional judgment in favour ofa directed law society. That would be a contradiction in terms.There is also a further concern with the Rule of Law. Within the Common Law systemjudges are drawn mostly from a pool of senior advocates. The Common Law does notthereafter train the newly appointed judges on how to be independent. It believesthat they will be in a position to perform as independent judges because they havebeen, and have shown that they have been, independent practitioners for 20 yearsor more. Thus an independent bar is the direct source of an independent judiciary.b. Independence from the JudiciaryThe work of an advocate takes her or him daily into the courts, before magistrates,judges and justices of appeal. These are persons in positions of authority over theadvocate. Yet the advocate appears before them in a non-subordinate capacity. Theadvocate must carry out this seemingly paradoxical position with respect andMawalla Advocates | INDUCTION MANUAL3 8

courtesy. It is just as important that the advocate must retain her or hisindependence from the expressed or implied suggestions and directions of the court.The advocate is entitled to take every defence or maintain every position that aclient could take or maintain for his or herself. It is the duty of the advocate toactually do so.Very often the courts seek to lead the advocate into decisions or directions in respectof the case. Most often these suggestions are given disinterestedly for the benefit ofthe party to whom they are addressed. An advocate should gratefully, andgracefully, accept such proper suggestions from the court. Yet an advocate mustalways remain conscious that this is not the function of the court, and that the finaldecision on any course of conduct by the client remains with the advocate.Thus the first and final responsibility for the conduct of a case rests upon theadvocate. The advocate will best discharge that responsibility when he does notmeekly accept whatever the court suggests, but tests the suggestion against the twoearlier criteria: the client’s interests and the advocate’s own professional judgment.Thus an advocate may honourably refuse to answer an improper question from thecourt. Such a question may be posed in an effort to obtain an admission of guilt ofan accused client from the advocate, or to give up an objection or in civil casesobtain a concession affecting liability or relief. The court may do that to shorten thecase or because it cannot see any other way to meet the advocate’s submission orbecause the court is too tired or too lazy to listen to the whole of the argument orbecause the court itself is being unfair. Whatever the reason, the advocate mustresist complying.The same dilemma may arise when the court asks a proper question, but one whichinvolves the client making a premature, ill-conceived or undesired concession. Thereis no obligation, in our duty or commitment to fairness, to make such anunnecessary concession.Just such a situation arose, in an older case, where the court tried to pressurecounsel into agreeing to an amendment in the rule nisi, which would enable the courtMawalla Advocates | INDUCTION MANUAL3 9

to attach his client’s property for contempt; the proceedings otherwise beingdefective.It appears that in Hilary Term 1765, a rule nisi was obtained for the attachmentof Almon for publishing a libel on the Chief Justice, Lord Mansfield, and thearguments upon it took place in the following term, judgment being reserved. InTrinity Term when the judgment was ready to be delivered, the judges discoveredthat the rule nisi was entitled ‘The King v. Wilkes’ instead of ‘The King v. Almon’,and they pressed the Defendant’s counsel in court to consent to amendment.Wilmot J. asked and the Sergeant replied that ‘as a man of honour’ he could not.Fox ‘R.V. Almon’ (1908) 24 L.Q.R.184; R.V. Almon (1765).A courteous refusal is how to meet the situation. As a matter of record, “theproceedings were therefore abandoned and a new rule nisi obtained, the argumentson which were stood over till the next term. Meanwhile the Ministers resigned andthe new Minister decided to proceed no further in the matter.” (Ibid)Perhaps, even more paradoxically, the advocate must strive at all times to obtainjudicial praise for the manner in which he discharges his duty to client and court,without giving up either responsibility or independence.c. Independence from the ClientThe next irony is that while we act strenuously in the client’s best interests, we mustremain independent of the client.Most clients seek professional advice from an advocate. However, some clients, bothcorporate and individual, see the advocate as little more than an employee, at bestthe head of their ‘Legal Department’. This approach is incompatible with anindependent bar. An advocate’s fees do not entitle the client to ‘buy’ the advocate.Rather they purchase the advocate’s best independent advice, best work and besteffort. Some clients do not want to hear independent advice. They want the advocateto do what they tell him to do. An advocate should courteously reiterate his adviceMawalla Advocates | INDUCTION MANUAL4 0

and be prepared, without hesitation, to lose such a brief, even though it may involvean important client.This action is necessary because such an attitude from a client, and the acceptanceof such an attitude, destroys the professional relationship, and ultimately theprofessional judgment and decision-making ability of the advocate. Yet, again,ironically, it is only by maintaining the advocate’s independence from the client, thatthe client’s best interests will be best protected.d. Independence from Winning at Any CostThis is a temptation that occurs throughout a career, because its insidious natureattacks the senior most counsel as much as the newly enrolled.Resist this professional siren. It is not only a breach of the laws of ethics andetiquette; it defies other applicable laws as well – the laws of statistics, for instance:you cannot win them all. The more one tries to win them all, the more desperate themeans become.PerseveranceAnother characteristic of the lawyer is the quality of perseverance. Shakespeare in hisusual simple and beautiful way put it thus:“Perseverance, dear my Lord, keeps honour bright, to have done, is to hang quite outof fashion, like a rusty mail in monumental mockery”.There is critical worth in this quality of the lawyer. It is the early experience of tyrantsthat if they are persistent in their wrongdoing they get away with it. It engenders inthem, and in others, a belief that they can indefinitely persist in wrongdoing and thatthey will indefinitely succeed in it. They will therefore not voluntarily stop their abuse ofMawalla Advocates | INDUCTION MANUAL4 1

power. It is the daily work of lawyers to be equally persistent in support of the law, andin their opposition to the misuse of power, trying at all times to curb and challenge both.Curbing TyrannyOnly then is the law a real curb against tyranny. To give up because “we do not win” isexactly what tyrants want to hear and what they want lawyers to do. This allows tyrantsto continue in the abuse of power. The law cannot yield. The only peaceful answer tounyielding tyranny is unyielding law.The tyrant offers benefits, inducing and enticing, or threatening and harming. But equallyrewarding is the persistence of the law. It lays the foundation for a nation. It literallycreates the future of our country. A future with freedom is something that does notautomatically happen. It has to be made and fashioned.Completing ArgumentsLawyers have a major part to play in this. By perseverance I do not mean repetition ofargument in court. Although repetition has its rightful place when judges are dismissiveor inattentive, we must remember that judges get tired of longwinded counsel repeatingtheir drab, and often wrong, submissions. In court, as in prayer, we should follow theadvice recorded in the Bible New Testament’s book of Matthew, Chapter 6: verses 7 to 8:“Do not heap up empty phrases as the Gentiles do; for they think that they will be heardfor their many words. Do not be like them.”At the same time do not be cut short by the court so that you end up leaving courtwithout having said what should have been said on behalf of your client. It is the functionof advocates to speak up. It is why we are there. Silence is the abdication of ourresponsibilities. It is not wrong to courteously insist upon completing one’s submission,or to submit points or to develop one’s argument in the order in which one considersthey should be delivered. That too is correct perseverance.Mawalla Advocates | INDUCTION MANUAL4 2

Here however I develop another arena of perseverance. The law is a slow process. Allpublic change is a slow process. Therefore it needs to be worked at over a period of time,sometimes for a long time. But only thereby is the Constitution affirmed.We must therefore have a vision about what our Constitution and the law that developsaround it must be. That is the prime aspect of the quality of perseverance. Then we mustpossess the steadfastness to pursue that vision over many victories and many defeats.Even when it seems there is no change, nor the results we seek, we must continue thatwork of respecting the Constitution and ensuring that it is applied. We are not alone, andthose who want to uphold the Constitution outnumber those who want to pervert it.Other lawyers follow us year after year with the same determination and talents.Shakespeare concluded Ulysses’ exhortation to Achilles thus, “Keep, then the path; foremulation hath a thousand sons that one by one pursue.”CourtesyThe work of the independent advocate is marked by courtesy and, indeed, is enhancedby it. That courtesy characterises the advocate’s relations with both bench and bar, forboth are colleagues in our daily workings with the Rule of Law. Mutual courtesy betweenthe bar and bench is an expression of mutual respect. As all practitioners and judgesfind, courtesy aids both concentration and quicker proceedings.A Lawyer is Part of a TraditionWe are the successors to those who came before us in the profession. We use theirefforts in our daily work. After we are done the law will outlive each of us. It is for thesereasons and because we follow one another inexorably in our thousands that the legalprofession has a long tradition. We build on the past. We build on the future. Thereforelawyers will also outlive tyranny and usurpers of right. For all ‘the law’s delays’ weoutlive too ‘the insolence of office’ (Shakespeare, Hamlet).Mawalla Advocates | INDUCTION MANUAL4 3

Tradition is the use of the past for action in the present and the future. It enables us toutilise the accumulated wisdom and experience of our predecessors. That is the strengthof our tradition, in the midst of its many weaknesses.Thus to be part of a tradition enjoins upon us the duty to fully master our country’s pastand our profession’s past. For example, it is therefore necessary for every Kenyan lawyerto have read the history of Kenya and to know its legal history, and more intimately itsprincipal past cases.There are many aspects of any tradition that are harmful. To disregard the whole of thattradition, however, is equally and inevitably harmful and destroying. It means weabandon already possessed strengths, give up painfully acquired gains and disregardavailable remedies.Using Reason against TruthA lawyer is highly trained in the use of reason. He has to use that reason for the purposeof persuasion. In or out of court, he can command no one, and can dictate nothing. Theadvocate has no weapon other than reason to achieve his results. He has no force at hisdisposal to impose his will. Initially by training, and then by the practice of theprofession, the advocate becomes more and more proficient in the use of reason andlanguage.That proficiency can be used in a proper way, or it can be misused. It is a moral choice,one that is not unique to the lawyer’s profession. It is a constant within it, and one thatmust be faced up to in each and every case. It has been enunciated long ago. Based onan old prayer of a Hasidic Rabbi, Elie Wiesel, the author and Nobel Peace Prize laureate,reminded us:“I have but one request: may I never use my reason against truth. The profession is notunaware of it, and courts have spoken out against the use of reason to achieve endsMawalla Advocates | INDUCTION MANUAL4 4

that are barred by truth or the established principles of law. Equally we are awarethat is exactly what we can achieve by spurious reasoning and intellectual dishonesty.”In Joyce J. in West v. Gwynne [1911]2Ch. 1 at 5, the Court put it thus:“The section with which we have to deal in this case is quite plain to everyone but alawyer.”It was not a compliment. It was a bitter comment on our ability, and propensity, tomisconstrue the obvious. Like the ‘Emperor’s New Clothes’ everyone else can see theabsence of any cover, except for the lawyers. Sadly the lawyers can see that he is notwearing any clothes of true reason but we still pursue the bad reasoning because it canbring about a favourable result. Courts and judges must reject this from lawyersappearing before them, and likewise from themselves in making their judgments andrulings.When advocates use their reason against the truth to advance their client’s cases andwhen judges do the same to achieve a pre-determined result, we witness the mostserious deformation of our profession. Advocate, judge and magistrate must reject thisassault on truth through the misuse of reason.The Political Abuse of PowerThe work of lawyers is to set limits to power. A lawyer believes that part of his work is tocurb the abuse and misuse of power. A lawyer believes that all power is limited. A lawyerbelieves that no power in society can be arbitrarily exercised.Set against the context of our country, how do these beliefs hold up for our lawyers?Allow me to remind you of this context. We are now at a most dangerous point in ourMawalla Advocates | INDUCTION MANUAL4 5

nation’s history. The present trends have the capacity to affect Tanzania adversely forthe next 20 years or possibly even longer. We are witnessing attempts to deliberatelyreverse the gains of the period from 1991 to 1992. We must ensure that theAdministration does not become little more than ‘politically organised contempt for thelaw’. There have been continuous moves in this direction which directly affect the Rule ofLaw. These are the actions of ministers, the provincial administration, the police,newspaper ‘briefs’, unexplained and unpunished public violence, and unaccounted forpolice custody.We must understand the true nature of such circumstances and not operate underillusions. History has recurring examples that in such circumstances regimes are madeup of a few powerful individuals who:“See nothing in law or the institutions of justice but instruments for combatingpolitical foes.” 10Such people only pay regard to law and its principles “to the point where it does notrestrict the permanent freedom of their politically used police to take whatever measuresthey wish” (Ibid). Consequently they feel “fresh bitterness every time lawyers riseapolitical – that is to say, juridical – concepts,” (Ibid). They do not like it when the lawand human rights set limits to their claims of unquestioned political behaviour and selfassertion,until finally lawyers and the law are nothing but nuisances to them.We should feel privileged that we are so condemned. Such persons and administrationswould like to abolish lawyers. You will recall that the ‘deregistration’ of the Law Society ofTanzania has been threatened in the past. When politicians reluctantly realised that thiscould not be done easily, they redefined the role of lawyers. Good lawyers, they said, arethose who set no limits on the behaviour of politicians. That is a contradiction in terms.Law by definition places limits on the use and abuse of all power and lawyers bydefinition enforce those limits.Protecting Societal FreedomMawalla Advocates | INDUCTION MANUAL4 6

We also have to understand in this context that we work in our society and in our ownprofession with persons – advocates, magistrates, judges, businessmen, journalists,doctors, civil servants, administrators, etc. – who say they are “apolitical, but in realityare always submissive to authority and willing to enter into pacts with those authorities”(Ibid, at 392), and do their bidding. Thus they are actually not at all ‘apolitical’ but in factbecome and are very much a part of the oppressive political process that they purport tobe separate from.This is the context within which we have to work. How do our beliefs fit into this context?Firstly, we have to do our work wanting to reverse these dangers. We have tounderstand, and believe, that our efforts are crucial to the survival of a true and freeTanzania. In giving up those efforts we would surely, and inexorably, bring about asociety ruled by fear. Secondly, we have to convey to Tanzanians, in accessiblelanguage, what those deviations from the Rule of Law are, what the law is, and whatlawyers are doing about it. It is a slow and time consuming process but there is nosubstitute. Thirdly, we must keep in mind that lawyers are role models for manyTanzanians. Many Tanzanians look to lawyers as an example of how to react to injustice.If lawyers stand up to injustice, so will the majority of Tanzanians. If lawyers are seen tocave in to injustice, so will the majority of Tanzanians.Managing PoliticiansIn the face of fear and helplessness, which can be systematically created, along withdisappointment in political processes, people want to break the culture of silence butneed allies.In this context, a lawyer’s belief that his work is to curb the abuse and misuse of powerbecomes crucial to our survival as a free society.Mawalla Advocates | INDUCTION MANUAL4 7

It is not the province of lawyers to legislate or to take the place of the duly electedexecutive. However, lawyers have a crucial task of their own. This is because:“The law is the boundary, the measure between the King’s prerogative and thepeople’s liberty, while these move in their own orbs, they are a support and securityto one another, the prerogative a cover and defense to the liberty of the people, andthe people by their liberty are enabled to be a foundation to the prerogative; but ifthese bounds be so removed that they enter into contention and conflict, one of thesemischief’s must ensue: if the prerogative of the King overwhelms the liberty of thepeople, it will be turned into tyranny; if liberty undermine the prerogative, it willgrow into anarchy.” 11The burden on the lawyer then is to hold the balance between ‘tyranny and anarchy’,allowing neither to happen nor to take root in our country. The tools that we use tomaintain this balance are the laws, for:“The law is that which puts a difference between good and evil – between just andunjust. If you take away the law, all things will fall into confusion. Every man willbecome a law to himself, which, in the depraved condition of human nature mustproduce many great enormities. Lust will become a law, and envy will become a law;covetousness and ambition will become laws; and what dictates, what decisions suchlaws will produce may easily be discerned in the late government ... The law hath apower to prevent, to restrain, to repair evils; without this, all kinds of mischief anddistempers will break in upon a State” (Ibid).Lawyers therefore believe that their work is to prevent, restrain and repair evils. Theyuse the law, legal procedures and their lawyerly skills, to make a difference between justand unjust, between fair and unfair. A lawyer holds the belief that all social activity,including politics, has rules and limits. A lawyer rejects the concept that politics has norules, or that there are no limits to be exercised. Equally an advocate rejects the notionthat if one enters politics one abandons laws and rules and limits, or that if you are apolitician, laws don’t apply to you.Mawalla Advocates | INDUCTION MANUAL4 8

Correcting Political InjusticeOur present Tanzanian culture allows that all is fair against a political opponent. If apolitician is tortured, or subjected to unjustified criminal proceedings, or attacked, or ifthe banks are used against him or the provincial administration, then it is consideredpermissible by our existing government. Some believe that is the price he pays forcoming into, or trespassing on, a political field already controlled by others. This may be,indeed is, an accurate appraisal. However, it shouts aloud as to the state of Tanzanianpolitics: it says that nothing is forbidden and there are no rules.Lawyers cannot subscribe to such beliefs. They can however see the dangers ahead ifsuch beliefs remain unchanged. A lawyer holds the belief that lawyers have to participatein remedying injustice; a lawyer feels anger at the injustice of the abuse of power. Notthe type of anger that incapacitates, but the type of anger that motivates. A lawyer doesnot simply stand aside when injustice is taking place. Fortunately the lawyer is trainedwith the knowledge on how that injustice can be rectified. That knowledge must thenengender the will to participate in that remedying process. This is why there were somany lawyers involved in the struggle against colonial domination. It is the reason whyNelson Mandela and Oliver Tambo were both lawyers, why Gandhi and Nehru were bothlawyers.We live in important times for our country. We can stand quietly, watching injustice takeplace and decide to do nothing about it. This may be out of indifference or to keep out oftrouble or because the victims are not of our own ethnic group. Whatever our‘justification’, we can choose to stand aside. On the other hand we can decide that weare not allowed to stand back from that injustice, since our profession does not allow itany more than a doctor can ignore the presence of disease.Honing Good Judgement“If you want to see the invisible, carefully observe the visible.” - extract from theJewish Talmud.Mawalla Advocates | INDUCTION MANUAL4 9

A lawyer is able to analyse the raw material that constitutes a case, a human problem.This he does by a study of that material, and so quickly falls into the habit of carefullyscrutinising documents, behaviour and motives. Although motives and intentions arelargely hidden from view, we need to know them. In other words, we need to see theinvisible. The better we study and analyse the documents and the facts, and the betterwe observe the visible, the better we shall be able to draw conclusions about what is notdisclosed.One cannot see an object comprehensively if one continuously looks at it from only oneside. It is only by turning over the object and studying it from all angles that we canbegin to approximate a true appreciation or understanding of it.It would be easier if law were always a series of formulas which, applied to a given set offacts would give forth a predictable answer. The matter of human behaviour however,unlike chemical matter, possesses certain qualities and which are unpredictable andvaried. Therefore our assumptions cannot be simple or formulaic. We have to look hardat a large number of unpredictable factors to predict an answer. Our efforts are oftendiluted into the seemingly simple question that clients always ask, “We will win, won’twe?” It will be of some comfort, though not much, to those who have recently enteredthe profession that even those who are very senior and near retirement, are stillregularly (though hopefully less often) wrong in those predictions.Honing good judgment and the ability to make good predictions, over many years ofpractice, is among the most important professional skills of an advocate.An Advocate’s Word is his BondAn advocate’s undertaking is the bedrock of the system of the transfer of property andconveyance in society. It shows how much society trusts the undertaking given by anadvocate. It is a serious pledge within the profession. It is not given lightly, and oncegiven cannot be breached. Its breach is policed by the court and by the Law Society ofTanzania itself.Mawalla Advocates | INDUCTION MANUAL5 0

It is also policed by something even more stringent and binding – the sense of trustbetween professional colleagues. When this breaks the sense of trust departs, and canseldom come back as it was. This is a situation an advocate should never place himselfin.Here I speak of more than formal undertakings. I speak of an advocate’s word. Thatword is indeed his bond. Again, an advocate should not lightly give his word. Anadvocate should think well before making a commitment. This is because hiscommitment directly and immediately affects others, namely his clients. Once his word isgiven, he cannot go back on it.Promises can be made that relate to extending time for a defense, or agreeing on theappropriate admission of evidence, or agreeing to an adjournment. Those promisescannot be reversed unilaterally. Colleagues must be able to rely upon that word and actupon it without the slightest danger of being let down.Similarly the court expects that counsel will state correct facts. Counsel may err in asubmission or even make mistakes pertaining to facts or records, but only so long asthese are honest mistakes. Counsel must never knowingly mislead the court, eitheractively or by silence.The court must be able to trust counsel and must never need to verify every statement.If such verification were the norm, each case would take so long that the practicaladministration of justice would be immediately affected.An advocate is bound not only by a legal duty to the court and to colleagues, but also byan ethical duty to both. These two separate duties were considered by the Court ofAppeal in An Advocate v. Advocates Committee (1955) 22 EACA 260. The Committeewas deciding whether an advocate had been in breach of his duty to disclose an earlierjudgment affecting the case before the court. The Court of Appeal held that even if therewas no legal duty for the advocate to make the said disclosure:Mawalla Advocates | INDUCTION MANUAL5 1

“There was an ethical obligation on the advocate to disclose to Mr. Justice Hooper atsome stage before he was asked to exercise a discretionary power.” - Per Nihill, P., at264.The court found and clearly expressed in its judgment that there was an ethical duty tofully disclose the affidavits. Thus an advocate carries with him both a legal duty and anethical duty in respect of his professional work. When we give our word we cannot retractfrom it by pleading that there is no legal obligation to keep it. Each duty is as stronglybinding on us as the other, the breach of each is subject to disciplinary proceedings: inthe above case the advocate’s appeal was dismissed and it was upheld that the advocatehad committed professional misconduct.A lawyer is a RealistA lawyer’s working blocks are reality, the facts as laid out before the lawyer. Thelawyer’s starting point is the acknowledgment of that reality, of those facts. A lawyercannot advise a client or prepare a case, or submit in court on the basis of what might beor what the client would like the facts to be. That is an illusory exercise.This does not mean that we do not seek idealism in our legal and political structures andpractice. The use of power to do well is a powerful ideal. Since we are clearly notinfallible, that ideal cannot always be achieved. Nor is the other extreme acceptable.Without idealism, ’realism’ is reduced since we then passively accept deformedstructures, and condone illegality and the systematic breach of our laws. However, todeny reality is not idealism. That is being divorced from reality, which is something alawyer cannot be. If we are serious about a change for the better, whether in acommercial dispute or a constitutional case, we have to be serious realists. As Gramscipointed out:“On the contrary, it is necessary to direct one’s attention violently towards thepresent as it is, if one wishes to transform it”. - Gramsci, the Modern Prince, 175.Mawalla Advocates | INDUCTION MANUAL5 2

How can we then balance not being discouraged by the inability to immediately changereality and not basing action upon the delusion of a false ideal? A working guide can befound in Romain Rolland’s famous precept:“Pessimism of the intelligence, optimism of the will.”“Be Nobody’s Darling”These words are the title of a poem by Alice Walker. Her poem confirms the suspicionyou will by now have in your mind - that none of all the above will make you popular;not with the authorities, and often not with the court. That is why popularity is not thereason you joined the profession. A doctor’s task is not to be popular with diseases, butto bring them to an end.Your work is often a lonely exercise. It is in the lawyer’s character that he is able tostand alone for as long as it takes, even though that may be for a long time and it mayget lonelier as time passes. Alice Walker’s poem embodies memorably that quality ofmind and spirit. Be independent and persevere, and you will find value in yourprofession. Listen:“Be nobody’s darling;Be an outcast.Take the contradictionsOf your lifeAnd wrap aroundYou like a shawl,To parry stones,Mawalla Advocates | INDUCTION MANUAL5 3

To keep you warm.Be an outcast;Be pleased to walk alone.Be nobody’s darling;Be an outcast,Qualified to liveAmong your dead.”ConclusionAre we battling real injustices or are we overly quixotic and mistakenly chivalrous? Ibelieve not. When people are killed without accountability, and when others are broughtinto courtrooms with wounds and bleeding – then these are real injustices. When certainmagistrates and judges look away and selectively delay remedies, and our judicialsystem is steadily denuded of its ability to perform its constitutional functions and thrivewithin an environment of achievement and respect, then these are real problems. Whenwe can, we must fight these fights - often as reluctant proxies, often for unworthyprincipals. Why then? The best answer is that of C. Day Lewis when he was speaking ofanother war, in Spain, over 50 years ago:“Tell them if they askWhat brought us to these wars?To this plateau beneath the night’sGrave manifold of starsMawalla Advocates | INDUCTION MANUAL5 4

It was not fraud, or foolishness,Glory, revenge or pay:We came because our open eyesCould see no other way.”An important extract for your review from the Rules of Professional Conductand Etiquette of the Tanganyika Law Society follows:1. Absencea. From Chambers:i. When advocates proceed on holidays or are absent from their offices becausesickness or otherwise for a period extending over 10 days, they should makearrangements for their mail to be collected and acknowledged and the clientsaffected during that period should be informed of the non-availability of theadvocate during the period in writing through the press or other convenientmeans.b. From Court:i. Advocates who propose to proceed on holidays should unless impracticablemake arrangements for their court cases to continue during their absence. Itis not sufficient merely to brief a colleague to ask for an adjournment. Wherefor any valid reason an advocate cannot appear in court, he must inform thecourt at the earliest possible opportunity.Mawalla Advocates | INDUCTION MANUAL5 5

ii.iii.iv.In criminal cases advocates must attend court on the day of the hearing oncehaving appeared on plea day and having accepted a hearing date but theyneed not appear on a mention date.It is the paramount duty of defending counsel to ensure that the accusedperson is never left unrepresented at any stage of the trial.When accused person is represented by two advocates neither should absenthimself other than for a purely temporary period except for good reason andthen only if the consent of the instructing advocate, (if any, or the client) isobtained and the client is informed.2. Acting against Other AdvocatesIt is not right for an advocate to refuse to act in a matter merely because the oppositeparty is another advocate, although in particular cases, there may be circumstances inwhich an advocate should properly refuse to act.3. Acting when another Advocate Engaged1. An advocate may act for a client in a matter in which he knows or has reason tobelieve that another advocate is then acting for that client only with the consentof that other advocate.2. An advocate may act for a client in a matter in which he knows or has reason tobelieve that another advocate was acting for that client, if either:-a. That other advocate has refused to act further; orMawalla Advocates | INDUCTION MANUAL5 6

. The client has withdrawn instructions from that other advocate upon propernotice to him.4. AdvertisingThe press should not be permitted, so far as advocates can control it, to make referenceto their professional careers in reports of extraneous (e.g. election) activities, or topublish photographs of advocates in gown.a. No advocate may directly or indirectly apply for or seek instructions forprofessional business, or do or permit in the carrying on of his practice any act orthing which can be reasonably regarded as touting or advertising or as calculatedto attract business unfairly.b. No advocate may hold himself out or allow himself to be held out directly orindirectly and whether or not by name as being prepared to do professionalbusiness at less than the scales laid down by the Advocates (remuneration) Orderfor the time being in force.c. No advocate may agree to share with any person not being an advocate or otherduly qualified legal agent practicing in another country his profit costs in respectof any business whether contentious or non-contentious.Provided always that:-i. An advocate carrying on practice on his own account may agree to pay anannuity or other sum out of profits to a retired partner or predecessor or thedependants or legal personal representative of a deceased partner orpredecessor.ii. An advocate who has agreed in consideration of a salary to do the legal workof an employer who is not an advocate may agree with such employer to setoff his profit received in respect of contentious business from the opponents ofsuch employer or the costs paid to him as the advocate for employer by thirdparties, in respect o non-contentious business against, (1) the salary so paidMawalla Advocates | INDUCTION MANUAL5 7

or payable to him and (2) the reasonable office expenses incurred by suchemployer in connection with such advocate (and to the extent of such andexpenses).d. Where an Advocate:-i. Broadcasts on radio or television;ii. Gives a talk or lecture; oriii. Gives an interview to the press; oriv. Contributes an article or letter to the press; orv. Edits or writes a book or other periodical;Whether on a legal or no legal subject:-He may be identified by name only or by the designation of ‘Advocate’, butthe name and the designation may not be coupled PROVIDED THAT where anadvocate contributes a legal article or letter to a legal journal or publication oredits or writes a book or periodical on a legal subject particulars may be givenon his basic of academic qualification, of any professional appointmentscurrently or previously held by him and of specialised knowledge relevant tothe subject matter of the publication, letter, talk or lecture, and his businessaddress in the case of publications or letters.e. Nothing should be published identifying or likely to identify individuals ororganisations for which he or his firm acts or has acted;f. He should not enter into correspondence on an advocate/client basis with readers,viewers or listeners who are not already his clients.g. An advocate may print his description of ‘Advocate’ and his qualification on hisletter heads sand visitors and courtesy cards.h. No advocate or firm of advocates shall, in connection with the practice of theadvocate or firm, cause or permit himself or firm name to be described otherwisethan an ‘Advocate’ or ‘Advocates’, as the case may be, whether by means ofprinted headings on business note paper or legal forms, or by means of printedinsertions therein, or by writing or typescript or similar means on such notepaperMawalla Advocates | INDUCTION MANUAL5 8

or forms, or on any name-plate, or in any public advertisement, or in any othermanner whatsoever.Provided that:-i. Where an advocate, whether a member of a firm of advocates or not, holdsthe office of Notary Public or Commissioner for Oaths, he may add the words‘Notary Public’ or ‘Commissioner for Oaths’. Whichever is appropriate to thedescription ‘Advocates’, as the case may be;ii. Where more than one member of a firm of advocates holds such office, thefirm may add the words ‘Notaries Public’ or ‘Commissioners of Oaths’.Whichever is appropriate, to the description ‘Advocates’.iii. Where an advocate, whether a member of a firm of advocates or not,possesses an academic distinction or a professional qualification additional tothe by virtue of which he was admitted as an advocate he may indicate, in themanner and style commonly adopted, that he possesses such distinction orqualification personally.5. Advocates Employed by non-legal Employersa. Subject to what follows, there is no objection to an advocate agreeing to do legalwork for an employer in consideration of a fixed annual salary.b. Provided his employer allows it, he may also accept instructions from otherclients.c. Such an advocate must comply with the Advocates (Accounts) Regulations.d. Such an advocate must ensure that his employer does not either directly orindirectly advertise his services and in particular does not recommend him tofellow employers.e. The advocate must satisfy himself that any recommendation by the employer wasmade only at the express request of the intending client, and that he must explainthat the employee is free to instruct any advocate of his choice or such advocatewho he may wish to instruct. Only on being satisfied that there is no influencewould the advocate be justified in accepting instructions.Mawalla Advocates | INDUCTION MANUAL5 9

f. In no circumstances may an employed advocate allow his employer to receive anypart of any profit costs he may earn acting for clients other than the employer.g. As regards the employer’s legal work, the advocate can only set off the costs ofcontentious and non-contentious work done by him for his employer to the extentof his salary and reasonable office expenses. In other words, any amount bywhich the total fees exceed the advocate’s salary and office expenses must bepaid to him by the employer.h. An employed advocate who is also a Commissioner for Oaths cannot, of course,administer an oath when he has drawn the document.i. It is improper for such an advocate to administer an oath to any official of hisemployer in respect of that official’s duties. Employees’ personal affidavits aresubject to the considerations set out in (e) above.6. Advocates’ FeesWhere one advocate acts for the client of another at the latter’s request, the twoadvocates may conclude an agency or other agreement to provide for the remunerationof the advocate who does not work. In the absence of such an agreement, the advocatewho carries out the work is entitled to two–thirds of the fees charged by the advocateinstructed by the client.7. Advocates’ Officesa. Branch Offices:There is no objection to the establishment of a branch office to be visitedperiodically by an advocate and to act otherwise only as a reception centre formaking appointments and holding papers, provided that the office is under theeffective control of an advocate and that his name is not merely made use of toenable other persons to practice under cover of it.Mawalla Advocates | INDUCTION MANUAL6 0

. Sharing offices:It is improper for an advocate to share accommodation with someone who is not anadvocate since this would almost inevitably lead to the unfair attraction of business.8. Agreements for sale-vendor costsThere is no objection to the insertion in conditions of, or contracts for, transfer ofimmovable property of an express provision requiring either party to pay the costs of theother party, provided that each party is left free to employ his own advocate in eachtransaction. It is improper to suggest that the advocate be employed by the other party.9. Attestation of Signatures – by AdvocatesAn advocate who is requested to attest a signature should insist on the signature beingappended in his presence and should not accept an acknowledgement of signature by theperson requesting attestation. It is not considered that the advocate should accept anyfurther responsibility for the identification of the signatory than that suggested above.Advocates are requested to print, type or rubber stamp their names below theirsignatures.10. BowingAdvocate’s un-admitted assistants and clerks should not bow to any court. This privilegeis custom, restricted to Members of the Bar appearing before the Court.Mawalla Advocates | INDUCTION MANUAL6 1

11. Chambers of CommerceAn advocate should not be a member of a Chamber of Commerce except other than inhis capacity as that of an advocate.12. Clients’ Accounta. The attention of advocates is called to the detailed provisions of the Advocates(Accounts) Regulations 1956.b. If a cheque is drawn on a Client Account which is dishonoured then professionalmisconduct is disclosed and disciplinary action will follow.13. Clients’ Filesa. A client is entitled to copies of any documents in his file which he may requireand for which he must pay, and to access to his file.b. A client is entitled to the entire document submitted by him to his advocate forthe purpose of instruction and an advocate should accordingly hand it over to aclient on his request, subject to the following qualifications:i. That an advocate has a lien over all papers relating to a client and thatclient’s affairs for his costs; andii. That, if more than one party were involved, the advocate might be entitledto retain the files if required in connection with another client’s affairs inthe same matter.c. Client files may be forwarded to the Public Archives only with the client’sconsent.Mawalla Advocates | INDUCTION MANUAL6 2

d. Subject to the foregoing, there is no objection to the destruction or disposal offiles by advocates subject to a prior notice of one month to the client of theintention to do so.e. Any advocate who is leaving the country and/or ceasing to practice must makearrangements for the retention or disposal of records and must inform theSecretary of the Law Society of the arrangements.14. Commissioner for Oaths – DutiesThe attention of Commissioners for Oaths is drawn to the statutory requirements whichare set out in the Notaries Public and Commissioners of Oaths Ordinance (Cap. 12).a. A commissioner may not act as such in any proceeding in which he has actedas advocate to any of the parties of that proceeding or in which he isinterested. The ‘proceeding’ referred to is not limited to a court proceeding butalso includes, for instance, all documents prepared by a partner or clerk in thecommissioner’s firm. If a commissioner is in any doubt as to whether he is‘interested’ or not, he should refuse to act.b. Affidavits consisting of more than one page or with exhibits annexed should besigned by the commissioner at the bottom of each page and exhibit.c. The entire responsibility for the contents of the affidavit rests with thedeponent and the advocate who prepared it. It would be impossible for acommissioner to determine whether the deponent understood every statementmade in the affidavit unless he himself had read it to the deponent, and hadhimself mastered the acts of the case. Such a course would be impracticableand beyond the duties of the commissioner.d. It is the duty of the commissioner to satisfy himself that the oath which he isadministering is, in form and upon the face of it, an oath which his commissionauthorises him to administer.e. When the deponent attends upon the commissioner, subject to the exception ofblind and illiterate persons, all that a commissioner is required to do is toascertain that the deponent is actually in his presence, the deponent isMawalla Advocates | INDUCTION MANUAL6 3

apparently competent to depose to the affidavit and that he knows that he isabout to be sworn by the commissioner as to the truth of the statements itcontains and that the exhibits (if any) are the documents referred to. If theanswers to the commissioner’s questions are in the affirmative, the oath maybe administered.f. Where an affidavit is sworn by a blind or illiterate deponent, the commissionermust certify, in the jurat that the affidavit was read in his presence to thedeponent, and that the deponent seemed to understand it, and made hissignature (or mark) in the presence of the commissioner.g. If it comes to the attention of the commissioner that an affidavit is incomplete,e.g. because it contains blanks, or the commissioner is not satisfied with theevidence before him, or in his possession, or as to the capacity of the deponentto understand the oath, or the commissioner has good cause to believe thatthe affidavit is false, he should refuse to take the oath.h. Alterations and interlineations (including manuscript insertions in blanks left intypescript) must be authenticated by the commissioner appending his initials inthe margin against such alterations or interlineations.i. No alterations may be made in an affidavit after it has been sworn and in anysuch case a second jurat, commencing with the word ‘Re-sworn’ must be addedand that the deponent must be re-sworn though there is no need for him tosign again.j. Every exhibit referred to in an affidavit, and whether annexed to it or not, mustbear a certificate, signed by the commissioner, to identify it with such affidavit.It is the duty of the advocate, or his clerk, to request the commissioner tomark the exhibits. The commissioner cannot have knowledge of the exhibits,unless his attention is drawn to them, without reading the affidavit and this heis not required to do.k. The modern form of oath, the use of which (with any modifications required bythe circumstances) is recommended, dispenses with the commissioner’senquiry as to the identity of the deponent (which was formerly required). Theprocedure is as follows:-Mawalla Advocates | INDUCTION MANUAL6 4

i. The commissioner places the affidavit before the deponent open at thepage containing his signature and the jurat and says to the deponent,“Take the book in your right hand and raise that hand. Repeat after me thefollowing words: ‘I swear by Almighty God that this is my name andhandwriting and that the contents of this, my affidavit, are true’”.ii. Where there are two or more deponents, each must be sworn separately,but one jurat is sufficient, provided that it refers to both deponents, thus,“Sworn by the deponents …………………….. and ……………………. at, etc.”l. A Commissioner for Oaths is entitled to charge for each copy of the affidavit andexhibits he is asked to sign in addition to charging for the originals.15. ConsultantsNo person’s name may be shown as consultant on the letterhead of any firm ofadvocates, unless:-i. He is a former partner of the firm, andii. He continues to hold a practicing certificate, andiii. He does not set up an office of his own, andiv. He does not advise or appear in court on matters other than those originatingin the firm concerned.v. The description of ‘advocate’ should not be displayed on the name board or anyplace other than his office.16. Correspondencea. Attention is drawn to the necessity of advocates replying to correspondence withthe minimum of delay, particularly in the case of correspondence with otheradvocates and with the Law Society.Mawalla Advocates | INDUCTION MANUAL6 5

. Failure to reply to correspondence after two reminders may, in an appropriatecase, amount to professional misconduct.17. CounselAdvocates, who have briefed counsel, should maintain close liaison with their leader.Particular cases should not be taken out of the list, nor should hearing dates be alteredwithout first obtaining the agreement of the leader.18. Counsel’s Feesa. Briefing: An advocate should always inform his opponent if he proposes to brief acounsel to lead him.b. Cases taken out of the listi. Where it is desired to tax, in the Court of Appeal for Tanzania or in the HighCourt, any sum as disbursement for fees paid to Counsel, the taxing officerwill require in addition to Counsel’s receipt, particulars of the work done bythe Counsel.ii. In Tanzania, the instructing advocate is not bound to appear in court, leavinghis Leader (A Queen’s Counsel or from the Junior Bar) to conduct the Courtwork on his own, or may himself appear in Court. It is felt, in thesecircumstances, that is impracticable to lay down a hard and fast rule as to anyrelationship which should exist between the quantum, of fees paid to a Leader(whether Queen’s Counsel or a member of the Junior Bar) and to the Juniorconcerned in the mater. As to the junior, in whatever capacity, it isconsidered that he would be well advised to fix his own fee with the client atthe same time as the Leader’s fee is fixed.Mawalla Advocates | INDUCTION MANUAL6 6

19. Court FeesAdvocates should not ignore requests for payment of court fees, such fees should be paidpromptly.20. Debt CollectionLetters of demand threatening proceedings in default of payment should, save inexceptional circumstances, allow:-a. Seven days where the debtor resides in the same town as the advocate, not lessthan 10 days where he resides in a different town in Tanzania, and 21 days wherehe resides outside East Africa.b. There is no objection requiring a debtor to pay the creditor’s costs of collection inconsideration of an agreement to accept payment of the debt by installments. It isnot, however, permissible to claim costs from the debtor in the original letter onbehalf of a client.c. No advocate may request in a letter of demand before action payment from anyperson other than his client of any costs chargeable by him to his client in respectof such demand before action, or in respect of professional services connectedwith the demand.d. In addition to the fees charged for the litigation, an advocate may charge acollection fee of a reasonable percentage of the amount collected and received byhim from the debtor, but not exceeding 5%.21. Disclosure and Privilegea. Income Tax Authorities:Mawalla Advocates | INDUCTION MANUAL6 7

i. As a guiding principle, advocates should not disclose the addresses of partiesto e.g. land transactions, if requested so to do by the Income TaxDepartment, unless written authority is produced from the client. In the caseof persons who are not clients, the advocate should state that he does not actfor them and accordingly is not in a position to give any information on theirbehalf.ii. Where an advocate is asked for details of transactions or parties, he shouldask the clients whether they are prepared to waive privilege and giveinformation.iii. An advocate is not authorised to divulge to the Commissioner for Income Taxor any agent of his the affairs of his client.b. Police:i. ‘Privilege’ is the privilege of the client, not that of the advocate. It mayaccordingly be waived by the client, but not by the advocate.ii. The object of the rule of privilege and its cardinal principle is to ensure that aclient can confide completely and without reservation in his Advocate, and theprivilege extends to communications made to the Advocate’s agents and tocounsel where the advocate acts as solicitor.iii. There is no privilege in respect of communications made in furtherance of afraud or crime, but communications made to an advocate for the purpose oflitigation are within the rule and privilege.iv. If there is any doubt in an advocate’s mind as to whether or not acommunication is privileged, he should claim that it is.v. The preceding paragraph applies equally to preliminaries and non-litigiousmatters on the one hand and to actual proceedings before the court on theother. It is for the court to decide, in proceedings before it, whether a claim ofprivilege holds good or whether the advocate is bound to disclose.Mawalla Advocates | INDUCTION MANUAL6 8

The foregoing is not intended to be an exhaustive review of all points arising in a vastand complicated subject, but only and as a guide to some of the more important generalprinciples which may arise.22. Dissolution of PartnershipWhere two advocates have dissolved partnership, it would be improper for the outgoingPartner to act for a client in a claim against the continuing partner arising out of eventswhich had occurred during the partnership.23. Execution ProceedingsWhen proceedings for the execution of a judgment debt have been filed and paymenthas been made prior to a further step in execution, for example, prior to the date ofhearing of an application to show cause, an advocate should notify the court and, subjectto payment of any costs incurred, endeavour to have the proceedings withdrawn.24. Extraneous ActivitiesBefore engaging in other professions or businesses, there are two tests to be satisfied.First, the profession or business must be an honourable one that does not detract fromone’s statues as an advocate. Secondly, it must not be calculated to attract business tothe advocate unfairly. Subject as aforesaid, the following guidelines are given, but incase of doubt an advocate should not hesitate to seek a ruling from the Council.It is improper for a non-practicing advocate to undertake any legal work,whether for friends or at all.Mawalla Advocates | INDUCTION MANUAL6 9

25. Medical Professionals’ Feesa. Deceased’s Estates:It would be discourteous for an advocate acting for the deceased’srepresentatives, where the administration of the estate is likely to be a lengthymatter, not to inform a member of another profession who has a claim againstthe estate for fees that a delay in payment is expected.b. Medical Opinions and Reports:There is a distinction to be drawn between requests made by advocates foropinions and reports, in which case they are primarily liable for the doctor’sfees, and requests made by them on behalf of their clients, in which case theclients are primarily liable. Unless it is made quite clear that the doctor is tolook to the client for his fees, the advocate is under a personal obligation todischarge them.c. Special Damages:In cases where doctor’s fees are claimed, and recovered as special damages,the advocate is under a duty to discharge those fees without delay.26. Press-report Court CasesAdvocates have the right to draw the attention of the court to grave or substantial casesof misreporting. The practice should be to mention any such instance at the hearingimmediately following publication.Mawalla Advocates | INDUCTION MANUAL7 0

It is stressed that it is unprofessional for an advocate concerned in court proceedingswhich may be reported to encourage publicity for himself in the report of the case.27. PublicationsThere is no objection to an advocate publishing his memoirs (including references tocases in which he has been engaged) provided that he bears points of professionaletiquette in mind at all times. It is immaterial whether or not he has a practicingcertificate in force.28. Recovery of Money due from AdvocatesAdvocates are under a duty to report to the Tanganyika Law Society immediately wherea judgment debt against an advocate has not been satisfied in seven days.29. Remunerationa. Agency:There is nothing wrong in paying or receiving agency as between advocates oras between advocates and legal practitioners in other countries. Advocates areat liberty to make such arrangements as they think proper.b. Professional Clients:Mawalla Advocates | INDUCTION MANUAL7 1

If firms of attorneys outside Tanzania instruct advocates within Tanzania to takelegal action against a Tanzanian resident, the Plaintiff in the action being apartner in the firm of attorneys, there is no objection to the advocates raisingtheir proper charges and there would appear to be no reason for the allowanceof agency.c. Advocate Instructing a Professional:i. Subject to specific agreement an advocate who briefs, instructs or consultsanother advocate is personally responsible for the payment of such otheradvocate his proper professional remuneration in respect thereof.ii. Subject to specific agreement an advocate who consults, instructs or calls asa witness any architect, engineer, doctor, surgeon or other professional ortechnical person is personally responsible for the payment of that person hisproper remuneration in respect thereof.30. Smoking in CourtThe habit of smoking in court before the commencement of proceedings is deprecatedand advocates are requested not to do so.31. Staff-unqualified - RemunerationAlthough it may be permissible, in certain circumstances, to pay bonuses to unqualifiedstaff at annual or other intervals of time in accordance with the employer’s accounts, it isnot permissible for advocates to pay unqualified staff on the basis of a percentage orcommission on the fees charged for work introduced or carried out by such unqualifiedstaff.32. Telephone and Other DirectoriesMawalla Advocates | INDUCTION MANUAL7 2

a. It is objectionable for an advocate’s name to appear in heavy black type in theTelephone Directory.b. There is no objection to an advocate supplying biographical details requestedby any Embassy or High Commission with diplomatic offices in Tanzania.c. There is no objection to the insertion of an advocate’s name, address andtelephone number in ‘Classified Trades’ section of the Telephone Directory or ofa business directory.d. Advocates should not include the qualification of ‘Advocate’ in a telephone orother directory against their residential, as opposed to their office, addresses.33. Threats of Criminal ProceedingsAdvocates should carefully consider the implications involved before threatening a personwhich criminal proceedings on behalf of a client.34. UndertakingsAn undertaking shall be in any form which is clear and once accepted by an advocateshall bind him or his firm to that undertaking and any breach thereof shall constituteprofessional misconduct.35. Witnessesa. Coaching:Mawalla Advocates | INDUCTION MANUAL7 3

i. No advocate may coach or permit the coaching of any witness in theevidence he will or may give before any court, tribunal or arbitrators.ii. No advocate may call to give evidence before any court, tribunal orarbitrator a witness whom he knows to have been coached in the evidencehe is to give without first informing the court, tribunal or arbitrator of thefull circumstances.b. Conversing:i. It is improper for an advocate to converse with his witness from the timewhen he begins to give evidence until his evidence is completed.ii. An exception may have to be made when the witness is the client and herequires advice during that time on matters other than the evidence whichhe is giving, but in such circumstances it is prudent to inform the opposingAdvocate generally of the circumstances.iii. It is the duty of an advocate to guard against being made the instrumentby which publicity is obtained for allegations which are merely scandalousor calculated to vilify or insult any person.iv. No advocate may appear as such before any court or tribunal in any matterin which he has reason to believe that he may be required as a witness togive evidence, whether verbally or by declaration or affidavit, and if, whileappearing in any matter it becomes apparent that he will be required as awitness to give evidence whether verbally or by declaration or affidavit, heshall not continue to appear, provided that this rule does not prevent anadvocate from giving evidence whether verbally or by declaration oraffidavit on formal or non-contentious matters of fact in any matter inwhich he acts or appears.36. GeneralMawalla Advocates | INDUCTION MANUAL7 4

1. Every advocate must discharge his duties to his client, the court, members ofthe public and his fellow members of the profession with honesty, candour andhonour.2. Subject only to his overriding obligation to act at all times in an honest, uprightour honourable way, an advocate’s paramount duty is to his client to serve hisinterests with his best skill and care, to preserve his confidences, and to bediligent and punctilious in his financial dealings with him.3.i. Despite his duty fearlessly to defend his client’s interests, a lawyer shouldnever allow his personal feelings or those of his client to affect his duty asan advocate to treat the court, the lawyer on the other side and thewitnesses with courtesy and respect and under no circumstances shouldhe, as an advocate, exchange comments with the opposing advocate butshould always address his remarks to the court.ii. A lawyer should not act on behalf of a client in any proceedings in which heknows that he is likely to be called as a witness except to give some purelyformal proof in evidence (e.g. of the due execution of some document).iii. A lawyer should accept as a professional obligation the duty to representthe indigent and persons assisted under Legal Aid and, where he does,must use the same degree of skill and care on their behalf as he uses onbehalf of any other client.4. Every advocate owes a duty at all times to maintain the honour and dignity of hisprofession and to deal honourably, frankly and fairly with all his colleagues.Mawalla Advocates | INDUCTION MANUAL7 5

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CHAPTERTHREEHow to Run a Law OfficeA law firm is a business like any other, except that its products are contained inits lawyers’ heads. They sell their products in form of ideas, legal services andintellectual property.A law firm offers defined products like any other business. A client goes to a lawfirm to buy products made available as legal logic and litigation services.A sustainable law firm needs to needs to be easily identifiable a brand and anidentity, including a name or a symbol which helps to identify the source of itsproduct.A law firm’s success is determinedly largely by its accurate and timely billing ofclients. Billing is fundamental, as the firm’s revenue and cash depends on itsbilling rates and policies.An extract from a book written by Nyaga Mawalla on Office Managementfollows.The Law OfficeMawalla Advocates | INDUCTION MANUAL7 8

Most of us would probably prefer to spend our time ‘practicing law’ rather thanconcerning ourselves with office and office procedure issues. We are trained to discover,to analyse, to advise on and to solve legal problems, and to present our pleas andopinions to courts and clients. Our professional training doesn’t prepare us for mundanebut essential matters such as the problems of office layout.Yet, in time office issues can become unduly time-consuming and, to a busy lawyer, timeis a scarce commodity. Less time spent grappling with everyday office problems arehours and minutes freed for the client’s business and, of more vital concern to younglawyers, time that produces fees rather than frustration.A clean and organised office is essential for another reason. Most modern lawyers do notpractice daily in trials and courts. Much of their time is spent working on solving legaland commercial issues for business executives, which is performed in their own offices.Dingy, cluttered offices and confusion only advertise to potential clients an inadequacy tosolve our own affairs, to say nothing of theirs. It is essential then that our offices reflecta modern and well-organised working culture.This particular problem calls for a discussion of three main points:1. The clients’ view of the office2. Physical facilities3. Non-attorney personnelThese must, of course, be broken down into specific areas to be any real value. I willfocus here on the principles that apply equally to any law firm, be it large or small.Let us begin with the reception room.1. The Clients’ View of the OfficeMawalla Advocates | INDUCTION MANUAL7 9

Appropriate DécorWhen a visitor enters the home of a stranger, he receives his first impressionof the household from its physical appearance. The same is true of a lawyer’soffice.A specialist in ancient manuscripts could set up an 18 th century French drawingroom, with gilt and brocade, as the appropriate image. A reputable lawyer’sreception area, however, should be businesslike.Whether large or small, the reception area should be clean and airy, well lit andtasteful decorated. It should not be the repository of outmoded furniture anddog-eared magazines.Successful law firms prefer to project stability and good taste - not too new orflashy, but not old and disreputable. The premises should convey understatedquality, well preserved and cared for, and giving the feel of comfortable use.Ultra-modern decor may offend the taste of some, and cause others tospeculate as to the lack of progress of its owner. A good rug, comfortablechairs, and a few good prints are worth the investment.Smoking is no longer permitted in office environments, so rather place ashtraysoutside the front door, if space permits, and display a ‘No Smoking’ sign. Mostpeople enjoy leafing through magazines while waiting. You may be interestedin the Anthropology Quarterly, but the chances are your client is not. Thereforekeep a reasonably current assortment of magazines.The Reception RoomMawalla Advocates | INDUCTION MANUAL8 0

If the reception room is large enough to house waiting clients andreceptionists, placing the waiting chairs properly is usually no problem.However, if your reception room doubles as a workroom where two or three ormore secretaries sit, a little ingenuity is required. Some callers become uneasywhen seated facing a battery of eyes, and the converse is true. It is ratherdifficult for a secretary to concentrate on work under the close and constantscrutiny of visitors.Where you position your receptionists is a key issue for any office, law orotherwise. Your receptionist sets the tone for the entire organisation throughhis/her appearance and manner. A volume could be written to describe thisinteresting genus, from the haughty beauty who coldly inspects the spot onyour tie, to the talkative soul who insists on sharing personal views.Unfortunately, the receptionist’s pay is generally low and the work notintellectually stimulating.Appropriate Receptionist BehaviourHowever, courtesy and attention to business are a must in this job. Someonewith an amiable disposition ordinarily receives visitors with courtesy, but toooften the attitude and procedure with which callers are met is left entirely tothat person’s own discretion. No standard is set and no uniform methodprovided. The receptionist then takes cues from the general atmosphere of theoffice, and from an impression of the importance of the caller.Every visitor to the office should be greeted courteously and promptly, hisbusiness asked, and immediate action taken by the receptionist.The lawyer should be notified at once that a caller is in the office. This shouldbe done promptly by phone, intercom system, or by a delivered slip. If thecaller has an appointment he will expect to be seen immediately or to receivean explanation for the delay. If he does not have an appointment he may wellMawalla Advocates | INDUCTION MANUAL8 1

prefer to make one rather than wait for an hour. At least he merits thecourtesy of the choice, and will wait more patiently if the decision is his.In many cases the casual visitor can be greeted by the lawyer in the receptionroom and the call completed quickly without the necessity of ushering him intoa busy lawyer’s office.Of course, all this demands that the receptionist be constantly informed of thelawyers’ whereabouts. Nothing is more disconcerting to both the receptionistand the client than to find that neither of them knows the whereabouts of thelawyer. Most firms keep a checklist at the reception desk showing thewhereabouts of each lawyer throughout the day.PrivacyFinally, while the reception area is part of the receptionist’s office, neither thelawyers nor the legal secretaries should discuss the affairs of their clientswithin the earshot of other visitors. A client with a confidential matter in thewaiting room is not likely to be reassured of his privacy when overhearingother client’s cases.Certain principles and procedures that apply to the reception room are alsoapplicable to the remainder of the office premises.2. Physical FacilitiesIf time and money were not an issue, all lawyers’ offices would be beautifulexamples of convenience and efficiency. But recognising the limitations ofrealistic budgets, what can be done to improve the physical layout of a legaloffice?Mawalla Advocates | INDUCTION MANUAL8 2

CleanlinessFirst and foremost, the entire premises must be kept scrupulously clean. Toooften this is regarded as ’goes without saying’ but then is often not attendedto. Whatever the janitorial arrangement, a daily once-over of the office isnecessary.Ergonomic ComfortSecondly make the office ergonomically comfortable. Regardless of the size ofthe office, sufficient light, a moderate temperature and circulating fresh air arenecessary for efficiency and well-being.Although air conditioning may be prohibitively expensive for smaller firms,electric fans are a minimum requirement.Noise interference also contributes to fatigue and irritation in office work. Thewealthier members of our profession can sound-proof their offices, but similarresults can be achieved in less expensive ways. Cushion pads under officemachines absorb noise. Rubber or linoleum mats under swivel chairs eliminatethe scraping sounds of moving chairs. Rugs on the floor absorb general officenoise as well as the tap of heels. A little oil on door hinges and swivel chairsprings also helps.Sensible LayoutMawalla Advocates | INDUCTION MANUAL8 3

In setting up an office for the first time, a great deal of time and confusion canbe saved by first planning your layout on paper, or even on a diagram of theoffice space with pieces of cardboard cut to scale representing the furnitureitems . Try different arrangements on the chart before tugging and haulingactual furniture. Naturally the chosen arrangement will be determined the floorplan and the lawyer’s budget.Secretaries and lawyers come in various sizes, therefore adjustable chairs willimprove comfort and efficiency. Where space permits, the general officeworkers will be are grouped in one large office, while the attorneys will occupysmaller individual offices. In smaller premises, the general office doubles as areception room, with the attorney’s office alongside. Whatever the size, theattorneys’ offices should be private – that is, out of earshot of the generaloffice, and accessible without threading through desks and chairs.While the arrangement of office furniture is mostly an individual concernproblem for each office, a few general principles apply:Keep clean aisles running through the office for convenient access toevery part of the office;Desks should be approachable from more than one direction;Filing cabinets should be grouped and backed against a wall; and,In a larger office, a separate filing room should be set up with a fulltimefile clerk.Stocks and RecordsA control system for managing office supplies is essential. Experienced lawyersoften state that more money is wasted on office supplies than anything else.The stock room is a necessary part of a law office; in orderly fashion storestationery and office supplies on shelves and in bins. Keep alphabetical lists ofMawalla Advocates | INDUCTION MANUAL8 4

supplies at strategic locations and pinned on the door or wall of the stockroom. Finding the necessary stationery and keeping adequate stock recordsshould be made simple.Record keeping is another vexing problem in a small office with limited space.Although disposing of older files is tempting, it is generally accepted that aclosed file should be kept for at least five years as a safeguard to both theclient and the attorney. It should be kept at hand in its first year of storage, asit is most likely to be needed then. For the remaining period, a reputable offsitestorage firm can archive your records at a reasonable price. It goes withoutsaying that those closed files should be properly indexed for quick location, orthe exercise could be pointless.Useful LibrariesThe law library is another expensive office item, and a reasonably completeworking library is usually beyond the means of a small office. Where it isfeasible, the library may double as a conference room or lawyer’s general workroom.Be careful of how you stock your library. Although the advertising may bepersuasive, a useful rule of thumb is to avoid the specialised and glossy newpublications that cover new texts or services. These need to develop a trackrecord to warrant their expense.Most young lawyers tend to overbuy for their libraries. Rather wait at least ayear from the date of initial urge to buy. If you find yourself visiting a large lawlibrary frequently to consult a work, then it may indeed be a good idea topurchase it. The overwhelming odds are, however, that a year later you willfind yourself reading the sales promotion for a new ‘indispensable’ reference,having long since forgotten last year’s temptation. One practical method ofbuilding your own library is to keep all memoranda of legal points and appellateMawalla Advocates | INDUCTION MANUAL8 5

iefs. Your secretaries can have a standing instruction to make extra copies ofall such documents and to index them.Essential Office EquipmentAn office should be equipped properly. Every office, no matter how small,needs an adequate register for incoming documents, and a calendar to recordtrial dates, depositions, hearings, conferences, etc. Your clerk should keep aproper electronic database to record correspondence and reference and routedocuments. This is a quick point of reference on who is handling the case forcallers. An old-fashioned Cardex wheel – before the computer age an officeessential - can be a useful back-up.3. Non-Attorney PersonnelWhile the cost of administrative help is a large overhead cost, the quality of thegeneral staff is a key factor in the lawyer’s efficiency. Clients often receive theirfirst impressions of a law office from non-legal staffers.Hire Good StaffThe starting point of a good office is to hire well trained employees with thepotential to rise to greater heights. Too often the chore of interviewingapplicants is given to the person least interested or qualified to do it, resultingin unsuitable employees being hired.Mawalla Advocates | INDUCTION MANUAL8 6

There is plenty of good reference material on interviewing techniques and howto hire staff. Lawyers faced with this problem can profitably spend timelearning these. Key points are:First, check the applicant’s references. Although we may fancy ourselvesas keen judges of character, a short interview is not a reliable platform.You can learn more about an applicant by talking with his formeremployer for five minutes than you can in hours of interviews. Posespecific questions, and be wary of evasive or generalised answers.Second, test the applicant in some or other manner. A typing test is ofcourse a given, unless the candidate is obviously experienced andcompetent - but what about an Intelligence Quotient (IQ), EmotionalQuotient (EQ) or appropriate Psychometric Test? In an office with onlyone or two employees, adaptability and quickness to learn are especiallydesirable, so it is essential to ensure you are hiring the right person.Create an Office ManualJust what is expected of clerical staff? If the managing partner does not know,then employees are not likely to either. It is good practice to draft a clear andconcise office manual to guide both the lawyer and staff members. Orallystated office procedures are likely to be sloppy, and worse, subject to infinitevariation.For example, how many copies of the correspondence should be made? Whatdoes your secretary do when you are unavailable to attend an appointment orhearing? Should letters and legal documents be handled differently whenreceived in the office? The list of similar questions is almost limitless.An office manual also serves another purpose. A lawyer’s work is somewhatspecialised, and we are not always so fortunate to find trained employees. Anoffice manual is an excellent training guide and often a life-saver for anMawalla Advocates | INDUCTION MANUAL8 7

inexperienced new employee who must make decisions without the employerbeing available to provide advice.Work StandardsThe subject of wages and working conditions are beyond the scope of thisdiscussion. Of course competitive wages must be offered to secure competentemployees. Few employees will remain long in an office where their physical orpersonal working conditions are not agreeable. Most law firms also offerbenefits and medical plans.Perhaps of more importance here is the attitude of the lawyer toward hisemployees, or the ’tone’ of the office. The two are inextricably bound together.Any employee who wants to understand what he is doing, and who enjoysresponsibility in his work, will respond favourably to sharing mutualconfidences. Busy as he may be, time spent in explaining the whys andwherefores of the otherwise mysterious happenings in a law office willultimately be beneficial to the lawyer.At the same time a lawyer has the right to expect fast, clean responses to hiswork, and accurate transcriptions. It is important to demand such work at thebeginning of the working relationship, not later. Once established, sloppy officehabits are difficult to correct. The lawyer will set the tone for his office. If he isbusiness-like and efficient, and demands the same from his staff, the chancesare the whole office will reflect that demeanour.At this point, it may be appropriate to briefly mention the non-attorneypersonnel that will be hired or retained from time to time to assist the lawyer inhis trial preparation or other work. A process server, messenger service ornotary is relatively easy to find. However, there is also the need forphotographers, detectives, investigators, interpreters, doctors, engineers,Mawalla Advocates | INDUCTION MANUAL8 8

surveyors, and other specialists who may lighten the load of a lawyer,particularly one involved in litigation.Whoever works with you, always remember to treat them with respect and toset your standards upfront.The Attorney’s Routine and Client TreatmentFor an attorney, time is money. When he stops working his income will stop, although hisfixed overhead costs will continue to accrue. When he does not use his time well, his netprofit will diminish.Creating an efficient office is a good start, but must be supported by efficient systemsand courteous interaction with clients.How to Treat ClientsReceiving and handling clients is probably one of the important aspects of a goodpractice. Courtesy and tact are ‘must’ in the relationship between the client and attorney.A client who is treated badly and whose problem is handled without care will not likelyremain a client.Greeting the ClientClients will treat the small matters of courtesy and personal conduct as issues of primeimportance. Although each client is unique and must be treated as an individual, thereseem to be a few basic good manners which should be followed.Mawalla Advocates | INDUCTION MANUAL8 9

Either the secretary or the receptionist will generally make first contact with the client.Hence it is important that he gains a favourable impression of your office by what hesees and how he is treated. The appearance of the secretary or receptionist should beagreeable and businesslike. A good memory for names and faces is also advantageous,since we all like to be greeted by name.It is also essential that the secretary or the receptionist understands that the client mustbe treated with tact and courtesy. The diplomacy of a good secretary is most valuable,for instance, when an appointment is postponed or when the attorney is unavoidablydelayed in keeping an appointment.There are lawyers who tend to keep clients waiting. An efficient secretary will keepreminding them that their client is there.In larger offices with several attorneys, the receptionist should know when Client Xenters the office that he has come to see Lawyer Y. All clients prefer to see certainattorneys and, and when possible, the client should be given his preference.The client should be met at the door to your office. Wait until your client is comfortablyseated before seating yourself. Ensure that the client is at ease before the interviewbegins. Many of the people who will come into your office will be under emotional straindue to the problem they wish to bring to you. They cannot satisfactorily explain theirproblem if they are uncomfortable.Interview ConditionsIf you are planning to conduct the interview in your office and are seated behind yourdesk, ensure that the sunlight from the window behind you is not blinding your client. ItMawalla Advocates | INDUCTION MANUAL9 0

may be annoying or distracting so control it with blinds or drapes to enjoy a moresuccessful interview.Your appearance as the attorney should be dignified and professional in order to gainyour client’s confidence, so that your advice may be taken seriously. Keep an easymanner and an upright posture and always look at your client when you are speaking tohim or when he is talking to you. This will indicate to your client that you are interestedin what he has to tell you. There is nothing more distracting or annoying to a speakerthan to have the other person staring at the walls.During an interview it is preferable – whenever possible – not to take mobile phone orlandline calls. The calls which do get through however, should be of an urgent nature andthe conversation should be kept as short as possible. Each client thinks his case is themost important and will consequently not appreciate you taking a long phone call whileyou are busy with a discussion with him.Keep a pen handy should you need to sign papers. Be certain, however, that the penworks and does not leak and cause your client’s fingers to stain.The table or desk which is used for interviews should be kept free and clear of all papersrelating to the business of other clients. The attorney’s work is confidential and no clientshould be able to know the business of another client by a chance glance at somedocument. The interview desk may be kept clear by using a work table to hold papersand files on which the attorney is currently working. This work table should be placed tothe side of or at the back of the interview desk. Another good method is to have onedrawer in your desk devoted to ‘current’ files and another drawer for papers and fileswhich are complete. The latter drawer may be emptied at intervals by the secretary.Timing the InterviewIt is essential to control your interviews and stick to their allotted time so as to keepother appointments. A clock can be placed upon the interview desk in a position that it isMawalla Advocates | INDUCTION MANUAL9 1

visible to the attorney. This prevents the need to look at a wrist watch, thereby creatingnervous tension in the room and interfering with the matter at hand. .Once all the facts have been ascertained and a theory for the case worked out, it is oftentime to discuss the law applicable to the case and advise the client how the law will workin his circumstances. It is also appropriate to discuss your fee with the client in order toprevent future misunderstandings. If an exact fee cannot be fixed, a floor and ceilingshould be placed upon the amount so the client will have a good idea as to what the casewill cost him.All of us have our own way of signifying to our client, in a polite manner, that theconference must be brought to an end, whether it is by change of seating posture, bytrend of conversation, or by change in our tone of voice. When an interview is concludedthe attorney should accompany his client to the door or to the reception room as amatter of courtesy.Maintaining HonestyThe attorney, in dealing with the client, must be honest in every respect. It goes withoutsaying that in all monetary transactions he must be very accurate and careful. All of ushandle a great deal of money that does not belong to us. All offices should have a trustaccount for its clients’ money.None of us should be afraid to admit any erroneous actions on our part to our clients. Itis in my opinion that we gain in stature in the eyes of our client if we do honestly admitany mistakes and errors which we make. Insurance products are available that will coveryou in the event of such a liability.Any attorney should be extremely firm with a client whose request transcends the ethicalor legal principles of the practice of law. It is unfortunate for the profession that manylaymen have the opinion that lawyers are liars and cheats. It is only by constantvigilance that we can inspire the public to be confident in our profession.Mawalla Advocates | INDUCTION MANUAL9 2

Character of LettersClosely associated with the subject of how to treat your clients is the character of yourcorrespondence with them. All correspondences should be brief and clear. Due to timeconstraints, most people do not have the time or patience to wade through a garrulousletter full of unimportant and unnecessary information. Such letters will only create anegative impression of the writer.Nothing is more essential than clarity. Unless the lay client can understand what iswritten in your letter and act upon it accordingly, it would have been better off unwritten.Contradictions and ambiguities in letters and opinions are disturbing to your client anddestroy his trust and belief in you.Citing legal authorities in a written opinion to a client makes an excellent memorandumfor the attorney’s later use; and if used properly, may enlighten the client. However,quoting from too many cases and authorities can also confuse a client. This type of legaleruditeness will only leave the client unimpressed.When writing an opinion for a client, it is generally a good idea to enclose one or twocopies. Very often a business client may want to distribute an answer to a legal questionto other departments. If copies are used, each department head may have the originallegal opinion on file.If the client requests that a letter be sent to another person, a copy of that letter shouldalways be mailed to the client. In this way, the client is made aware that his businesshas been taken care of. Further he may be keeping a file on the matter and a copymakes his file more complete.The use of copies is an excellent way of keeping the client apprised of the progress of thematter in which he is interested. Far too many clients are left in the dark as to what workhas been done. If a client is up-to-date on the work done and the hours spent on his file,Mawalla Advocates | INDUCTION MANUAL9 3

he is likely to have a more receptive attitude on receipt of his bill for the servicesrendered.If copies are sent to other persons than the one receiving the original, all the copiesshould show note the recipients at the bottom of the first page.Some offices make duplicate copies of all letters they originate. One of these copies isfiled in the client’s file and the other is placed alphabetically in a letter file. This letter fileis used whenever a letter is received by the office with no identification on its face or inthe text as to what subject matter it concerns. This letter file is also an invaluable systemof cataloguing addresses.Everyone has the right to expect their correspondence to be punctually answered. Adelay in replying to an inquiry by either counsel or a client represents neglect and willlead to losing clients and business. If the client is forced to go ahead and act without theadvice of his lawyer and he comes to rely more on his own judgment, then he is apt toarrive at the conclusion that the legal advice is not that important after all.Bookkeeping for the Law OfficeIt is no exaggeration to say that an adequate bookkeeping system is essential to thefinancial success of the law firm. Without it a lawyer may starve in a wealth of unpaidfees, unbudgeted costs, and excessive overheads.The first question in establishing a bookkeeping system is whether it shall be cash oraccrual. From an accounting standpoint the accrual system is more accurate but the cashsystem is more familiar to most people and is basically better adapted to the needs ofthe individual attorney or small law firm. We shall hereafter suggest a hybrid system –which incorporates both cash and a few features of the accrual system.This system can be used to:1. Record basic financial data.Mawalla Advocates | INDUCTION MANUAL9 4

2. Classify this data.3. Summarise the data.The books used in the first function will include journals; the classifying is done byposting to the ledgers; and finally, the summaries are commonly presented in the formof balance sheets and profit and loss statements. Before going into any discussion of theoperation of the system, it may be wise to have before us an illustrative list of books andaccounts.The following classification of accounts has worked successfully in a small law firm:JournalsGeneral JournalCash Receipts JournalCash Disbursements JournalLedgersAsset Accounts:CashPetty CashAccounts Received ControlFeesCostsReserve for FeesFixed AssetsLaw LibraryMawalla Advocates | INDUCTION MANUAL9 5

Depreciation - Law LibraryFurniture and FixturesDepreciation - Furniture and FixturesClients’ AccountsLiability Accounts:Employee DeductionsIncome TaxFederal Insurance Contributions ActState Unemployment InsuranceEmployment Payroll TaxesFederal Unemployment Insurance (Excise Tax)Federal Insurance Contributions ActState Unemployment InsuranceCapital Accounts:Individual or Partners CapitalIndividual or Partners DrawingProfit and Loss SummaryIncome Accounts:FeesMawalla Advocates | INDUCTION MANUAL9 6

MiscellaneousExpense Accounts:PayrollPayroll TaxesRentLedgers (Expense Accounts continued...)TelephoneStationeryOffice SuppliesLibrary ExpensesPostageInsuranceDepreciationLicenses and TaxesAssociation DuesEntertainmentMiscellaneousClients’ Expenses Not RecoveredAfter the system is set up, the question arises as to who will do the bookkeeping? Thelarge firm will employ one or more full-time bookkeepers for the job, but for the attorneypracticing alone, or even a firm with less than eight attorneys, this would not ordinarilyMawalla Advocates | INDUCTION MANUAL9 7

e economical. In these smaller offices a secretary can, with some instructions andsupervision, do the bookkeeping quite satisfactorily once the system is established. Inany case, it is advisable to employ the services of an accountant in the beginning to setup the books and to adapt the system to the particular needs of the office. Thereafterquarterly or annual examination of the books by the accountant will verify the accuracyof the books and can offer helpful guidance to the bookkeeper.In the smaller firm, the journals and ledger accounts, except clients’ accounts, can bekept in one volume with index tabs to separate the different accounts. Clients’ accountswill usually require one or more separate volumes arranged alphabetically by client. Eachcase should in general, have a separate account, in each client’s account.Most transactions will consist of receipt of money. Most original entries will either be inthe Cash Receipt or Cash Disbursements Journal. Entries in the journal should be madedaily as the transactions occur, i.e. as money is received or paid out. The importance ofpunctuality and regularity, as well as accuracy, in this regard cannot be overemphasised.Lax recording inevitably leads to errors and wasted time in finding and correcting these.The total of each day’s deposits and disbursements should be recorded daily so that thebank account balance is maintained. It is not our intention to discuss in detail the makingof journal entries and posting to ledger accounts, but certain of the accounts requiresome explanation.The Accrual System FeaturesSeveral accounts are features of an accrual system, such as Accounts Received Control,Clients’ Accounts, and Reserve for Fees. Although it’s not wise to ‘count your eggs beforethey hatch’, it is important to know the amounts of unpaid accounts, i.e. fees billed butnot yet paid. Likewise a control over costs advanced is very important. The aboveaccounts furnish such data.Each client’s account has two sections: one for fees and one for costs. Both sectionsappear side by side on the same page. Each section has a debit, a credit, and a balanceMawalla Advocates | INDUCTION MANUAL9 8

column. Likewise Accounts Receivable Control has a fee section and a cost section. At theend of the month, when statements are sent out, an entry is made in the General Journalshowing all the billings for the month. The individual billings are posted as debits in theindividual Client Account and the total is posted as a debit to Accounts ReceivableControl. This account is merely a summary of the individual billings to the client’saccount.When the fee is billed it goes into the debit column on the fee side of the clients’accounts. When any amount is paid by the client, that sum is recorded in the creditcolumn on the fee side of the client’s account. The balance column will show the netbalance due from a client, i.e. the amount the advance payment. Any such credit balanceshould be distinguished by either making a circle around it, or underlining it or writing itin red. The total fees paid during a month are credited to Accounts Receivable Control-Fees at the end of the month.The credits for these debit entries are done within Reserve for Fees. Therefore thebalance of Reserve for Fees should always equal the balance of Accounts ReceivableControl-Fees.Costs are posted as debits to accounts receivable control and to individual clients’accounts from the cash disbursement journal and as a credit to the asset account-cash.The balance columns in accounts receivable control reflect a convenient summary of anyuncollected fees and costs.Capital AccountsEach individual attorney or partner will have a Capital Account and a Drawing Account.The Capital Account shows each partner’s net worth in the firm. The partner’sexpenditure, on the other hand, is charged to his Drawing Account as money is spent orcash is drawn. At the end of the year the partner’s share of the profit (or loss) for theyear is transferred from the profit and loss summary to his Capital Account as a credit(or debit) as the case may be. When the books are closed at the end of the year, theMawalla Advocates | INDUCTION MANUAL9 9

amount within the Drawing Account will be charged to the appropriate partner’s CapitalAccount in order to reflect his share of the firm.It may be necessary to leave a certain amount within the Capital Account to provideadequate working capital for the business. Any business, whether large or small, requirescapital. Even the attorney practicing alone has substantial recurring expenses that mustbe met each month. Income is frequently irregular. There must be sufficient cash in thebank to carry over in slack periods.Office OverheadEvery month there are fixed operating expenses, commonly called overheads. Overheadsin the law office include salaries, rent, stationery, telephone, library maintenance, andthe other Expense Accounts listed above. This is the sword of Damocles hanging over theattorney. Although burdensome, these are inescapable costs. A lawyer could potentiallyrun an office from his home, type his own documentation and use local legal libraries toreduce overheads. However, many billable hours could be lost in administration andtravelling to and from libraries.It is probably more feasible and practical to keep a watchful eye on your overheads toensure that they are in proportion to your income. Try also to eliminate needless andwasteful expenses where possible. It is helpful to calculate your overhead cost per hourand use this as a guide in setting your fees. The total overhead for the commencing yearcan be accurately estimated. Use the prior year’s overhead cost, taking into account anyadjustments for salaries, rent or other variable items. Then divide this sum by theestimated number of hours that the attorneys will devote to client work during the year.You will then arrive at your overhead cost per hour.Unfortunately there is no standard ratio in place which could help you determine orcompare the accepted optimum ratio of overhead to income. However, it is always ofinterest and usually helpful to know what the experience of other attorneys has been insuch matters. A survey of the legal profession sponsored by the American BarMawalla Advocates | INDUCTION MANUAL1 0 0

Association asked this question of a sampling of law offices: “What percentage of yourannual gross income is spent on your annual office overhead?” The answers ranged from10% to 72.5%, excluding one firm that reported 100%. Of the total sample of 122offices, the reported average overhead was 31.06%.Depreciation AccountsWhen office furniture, fixtures and a law library are acquired there cost is recorded onthe books as assets. The total cost of such items is not considered an expense for theyear in which they are purchased. These articles have a useful life which extends overseveral years. In any event, for income tax purposes, their whole cost is not treated asan expense in the year of acquisition. Over time assets lose their value due to wear ortear or obsolescence. Utilising assets over a period of their useful life is calleddepreciation. Depreciation is usually charged monthly. The amount to be debited eachmonth for each article can be calculated by dividing that item’s cost by the estimatednumber of months of its estimated useful life.The only serious problem in connection with depreciation lies in determining the usefullife of the different assets. Good business practice requires that we not make the periodtoo long, while the Bureau of International Revenue insists that we not make the periodtoo short. The Bureau has published a Bulletin ’F’ containing lists of the estimated usefullives of various items of depreciable property.This Bulletin lists the useful lives of assets commonly found in a law office as follows:Safes - 50 yearsFiling cases - 20 yearsComputers - 5 yearsBookcases - 20 yearsDesks - 20 yearsChairs - 5 to 16 yearsProfessional libraries - 30 yearsMawalla Advocates | INDUCTION MANUAL1 0 1

The Bulletin suggests a composite life for office equipment of 15 years. As experts varyin their appraisals of the useful lives of depreciable assets, the periods shown in thisBulletin are merely suggestive and acceptance of them is not mandatory.Operating StatementsPeriodically, the bookkeeper will summarise the information recorded in the books andpresent it in a form of a balance sheet and a profit and loss statement. These are the keyfinancial records which are of primary interest to the attorney. The balance sheet showshis assets and liabilities and the difference between them, which is his net worth. Theprofit and loss statement shows income and expenses and the difference between them,which is his profit or loss for the period. The profit and loss statement shows the actualcash profit for the period and will not reflect the accrued income. Similarly, the balancesheet will be offset by reserve for fees. A balance sheet and a profit and loss statementshould be prepared every month. A cumulative balance sheet and profit and lossstatement may be prepared quarterly.Trust FundsSound business ethics require trust funds to have their own bank accounts and books.They should not be dealt with or accounted for as a part of the general operation of theoffice.Proper accounting for trust funds requires a General Journal, a Trust Cash Account, and aClient Trust Account for each client. When trust funds are received, the transaction isentered into the Trust Journal, debited to the Trust Cash Account, and credited to theClient’s Trust Account. The funds will be deposited into the trust’s bank trust which couldbe held at a different bank to avoid the possibility of errors such as crediting deposits.Mawalla Advocates | INDUCTION MANUAL1 0 2

When trust money is paid over to the client, or to another authorised recipient, a chequeis drawn on the trust account, the trust cash is credited, and the client’s trust account isdebited. If the attorney has an interest in the trust monies, for example a contingent fee,the entire amount will first be deposited into the trust account where it will be picked upas Income-Fees. A very active trust account for a particular client may require a separatebank account and separate books. This situation may occur when an attorney is anexecutor or where an attorney undertakes to carry out an arrangement with creditors fora client.In a situation where the client deposits a sum of money with the attorney which isintended for the anticipated costs of litigation. Such monies should be deposited into thetrust account and transferred into the regular account as costs are incurred. Often aretainer will be given to the attorney without it being specifically designated for costs,but with the understanding that it is to be applied to either costs or fees or both. In sucha case the money can, of course, be deposited into the usual bank account. Where a prepaymentfor costs is deposited into the trust account, it is inconvenient under thebookkeeping system suggested herein to make expenditures for costs directly from thetrust account. Costs are therefore paid out of the regular account, which is thencompensated by a corresponding transfer of funds from the trust account.In conclusion, faithful adherence to an efficient bookkeeping system, however tedious,ensures accuracy, and in the long run, proves less troublesome and time consuming thaninadequate or haphazard procedures.Fees for Legal ServiceLegal fees may be generally segregated into four categories, depending on how the fee isdetermined. These classifications are:1. The retainer, in the historical and conventional sense of the word.Mawalla Advocates | INDUCTION MANUAL1 0 3

2. The contingent fee.3. The flat charge or unit fee.4. The time charge.In almost all cases, and certainly in the case of the general practitioner, all four of thesecategories must be understood and employed as appropriate.1. The RetainerA true retainer, in the conventional sense, should not be confused with anadvance payment to be credited against fees.The purpose of a true retainer is to engage or reserve the services of the lawyer,thus precluding his engagement by others on the same legal project, and,perhaps, to certain limited, minimum services. In other words, a retainer: (1)gives the client the right to call upon lawyer for legal services; (2) precludes thelawyer from serving others with interests adverse to the client; and (3) mayentitle the client to certain specified services.In cases where the retainer contract includes services, those services aregenerally restricted to advisory assistance. The client is afforded the opportunity,as situations arise, to call upon his lawyer for professional advice. In certaintypes of practice, such as the defense of personal injury actions, it is alsopractical to include, under a retainer arrangement, a specified number of courtappearances or court days which are available to the client.Retainer arrangements have certain distinct advantages. From the client’s pointof view, the following are notable:He is entitled to know in advance the expected expense of the normallegal services required for his business and may budget accordingly. Heis not exposed to vagarious invoices.Mawalla Advocates | INDUCTION MANUAL1 0 4

Since it is available at a known cost, the client is more likely to seeklegal advice when a problem exists or even before it exists. In otherwords, the client will call the lawyer before a legal crisis exists –something lawyers like to see.In instances where the client’s requirements lie in a highly specialisedfield, populated by relatively few skilled practitioners (an unlikelysituation in a large metropolis), the client is assured of the services ofan expert whenever the need arises.The advantages for the lawyer are briefly enumerated below:Having certain retainer contracts with a group of clients, the lawyer isassured of a steady flow of business and a certain minimum income. Heis thus enabled to plan other projects, such as expanding his library orhiring junior attorneys.Perhaps of greater importance, however, is the tendency of a retainer tobind the client to the attorney. Having paid a fee for a stipulated periodof service, the client is far less likely to ‘shop about’ for other legaltalent. Further, he may be prone to extol the virtues of his lawyer to hisfriends and business associates. This is word of mouth advertising thathelps a practice to grow and prosper.The greatest problem in establishing a retainer contract is, of course, how todetermine the fee. It requires far better speculation, by client and lawyer, thanany other type of fee. With the exception of well-established businesses, withconsiderable experience in legal requirements, it is difficult to assess the amountof time that a client will require for any given period. There is a risk that eitherthe client will pay an excessive fee for seldom used services, or that the lawyerwill spend too much time in return for a small invoice. Small or new businessescan overcome this problem by fixing a retainer period for a trial period of say,three or even six months. With experience this can later be expanded.Retainer contracts should be captured in writing. If a formal contract seemsunwarranted, then a letter from the attorney with a copy approved by the clientMawalla Advocates | INDUCTION MANUAL1 0 5

is adequate. The letter should at minimum, include the following: (1) a definitionof the business or enterprise to which the agreement relates; (2) a statement ofthe amount of the fee; (3) a clear delineation of the type and quantity of theservices included. This should be subject to no ambiguity. In preparing it, alawyer should bear in mind issues such as advising the client; negotiating withothers on his behalf; preparing legal documents such as contracts, pleadings andthe like; handling of tax matters; and attending court appearances; (4) astatement of the period of time embraced by the agreement.2. The Contingent FeeThe contingent fee, while once disfavoured by Common Law, is now anestablished part of the Tanzanian legal system. It can be set based on thelawyer’s confidence in the outcome of the case and the client’s inability orunwillingness to pay an adequate fee in advance. The principal historicalobjection was the claim that such a fee fostered litigation. The contention wasthat the lawyer’s self-interest would not move him to sponsor frivolous causes.Without such fee arrangements the deserving, but impecunious, litigant wouldbe unable to afford such services and would therefore be prevented fromsecuring advocacy. Interesting as these ancient musings may be, the fact is thatcontingent fees are part of our daily practice.One must immediately recognise that one who gambles and postpones hisremuneration is usually the recipient of a substantially greater reward ultimatelythan the one who receives cash on the barrel regardless of his success. It is,therefore, just reward that the fee received in successful contingent cases yieldsa much higher profit margin than other types of fees. In every phase ofeconomic activity the successful speculator obtains a richer return than one whoinvests without risk.The benefit therefore of the contingent fee is clear. To the attorney it brings ahigher return than more conservative fee arrangements. He also taps into a newMawalla Advocates | INDUCTION MANUAL1 0 6

market that would otherwise be unable to afford his professional services. To theclient it provides previously out-of-reach representation. In short it brings thelawyer within the reach of any man’s purse, in mostly important cases.When arranging contingent fees it is customary to use a sliding scale ofpercentages, depending on the particular stage of the proceedings at which thelitigation is concluded. A percentage is generally agreed before a suit iscommenced. If an appeal is involved then a further differential is employed. Inmany instances the first two stages are amalgamated, with no distinction inpercentage made simply by reason of filing suit.The most significant increase occurs in most contingent contracts when the trialcommences. Here I would like to offer a suggestion. Is it not far more realisticto change this from the commencement of the trial to a period of 30 days beforethe scheduled trial date? With the possible exception of certain defense lawyerswho are engaged in one or another type of trial case almost daily, most lawyersexert their maximum effort in the month preceding the appointment with thecourt. It is then that the client and the witnesses are exhaustively interviewedand prepared, that the law is researched, trial briefs written and jury instructionsdrawn.In a properly prepared case, the trial is not as arduous or time consuming as itspreparation. In short, the lawyer whose case is settled a day or two before trialis deprived of the higher percentage to which his labours have justly entitledhim. Another consideration, of a more subtle nature, is in harmony with thisconcept. Most of the clients who have contingent fee cases rely almost entirelyupon their attorney’s recommendations in terms of settlement. This places aheavy responsibility upon the lawyer. An attorney who is confident in his cause,and who has fully prepared it for trial, has a hard decision to make when he isconfronted with a reasonable settlement offer a few days before trial. If he wereto delay, his share in the fruit of his victory would be larger.I am suggesting that many lawyers would consciously allow this factor toinfluence the recommendation they would offer to their clients. However, theMawalla Advocates | INDUCTION MANUAL1 0 7

temptation is certainly there and subconsciously an unhealthy influence ispresent. The major percentage fee should coincide with the time when thedetailed preparation of the case is underway. Generally, that is a period 30 daysbefore the calendared trial date. As a collateral proposition, it should also benoted that it is during this period that most adversaries make their most serioussettlement proposals.One of the biggest problems for the contingent fee practitioner is court andlitigation costs. In the fields where contingent fees are prevalent, litigation costsare often highest. Rules of professional conduct, with clear reason, bar attorneysfrom financing lawsuits. The attorney may, however, advance expenses ininstances where litigants do not readily have the means to do so. This is doneunder the proviso that the client is obligated to repay the advance whatever theoutcome of the trial - win, lose or draw. It other words, the lawyer may loan theclient suit money, but may not advance it depending on the outcome of theaction.Again, as in every other fee arrangement, contingent fee contracts should bewritten. It is immaterial whether it is a formal contract or merely a letter fromthe lawyer, accepted by the client, but it must contain certain basic provisions:A description of the subject of the potential lawsuit;A precise statement of the percentages due to the lawyers, with a cleardemarcation of the stages at which they fluctuate, including possibleappeal work;Specifications as to the payment of court costs and, if advanced by theattorney, a provision that the client is obligated for their repayment;Authorisation to the lawyer to receive settlement or judgment money, inorder to retain his own fees and costs advanced, and to pay the balanceto the client.In the absence of this, an attorney is obliged, upon demand, to pay the entireproceeds to his client and then obtain payment of his fee. In this connection, inorder to maintain harmony with our medical brethren, it is wise and proper toMawalla Advocates | INDUCTION MANUAL1 0 8

include an authorisation to pay, also, all outstanding medical and hospital billsand the fees of other expert witnesses.You would do well to heed another caution. Under no circumstances should theclient be lulled into a false sense of security by believing that there are no costsinvolved in either advancing or repaying monies in relation to court costs. Muchgrief will result if this is the case.3. The Flat Charge or Unit FeeIt frequently happens that a client comes to a lawyer’s office for the first time,bringing with him a specific legal problem. He is not seeking a business allianceor a regular lawyer, but comes because some specific point has prompted him. Itmay be the preparation of a will, the eviction of a tenant, a domestic relationsproblem or an isolated civil action. It is important to raise the question of the feeat the initial interview. Since neither the nature of the problem nor the clientwould ordinarily indicate a long relationship between attorney-client, the lawyeris confronted with the problem of charging for his services for a particular caseor a legal task, as a single, isolated unit.Often this type of transaction requires a precise fee in advance. Such clients,being unaccustomed to lawyers, are often unwilling to await the conclusion ofthe problem to assess the charge. From the lawyer’s point of view, it is also wiseto receive payment for fees for ’casual’ clients in advance. Therefore, althoughmany of the factors could be more realistically and intelligently appraised at theend of the case, they must be estimated and assessed in advance.Fees of this nature are usually determined in accordance with generally acceptedbenchmarks. Without design or guidance, the marketplace has developedaverage or minimum charges for specific types of legal services. From time totime, albeit too slowly, the charges are adjusted as economic conditionsfluctuate. Lawyers learn of these standards in discussions with their kindredMawalla Advocates | INDUCTION MANUAL1 0 9

about clients who pop in after having received ‘quotations’ from other lawyers,and from the various suggested minimum fee schedules published from time totime by local bar organisations. Essentially, they are undesirable, boththeoretically and practically.However, unless the practitioner is to turn away a substantial volume oflucrative business, he must acquaint himself with local standards so that he canmeet the requirements of that class of clients who demand upfront quotations.4. The Time ChargeSince the lawyers are bound to the cause of justice, we naturally concur with thetime honoured cry, “Let the punishment fit the crime”. It is for that reason thattime as a basis for ascertaining legal fees is so appealing. Such a system is asclose as we will come, within our profession, to a scientific and rational methodof assessment. Basically, it consists of a procedure under which the lawyerapplies a fundamental rate, predicated upon his cost of operation plus profit, tothe amount of time spent on his clients’ problems.The first step in applying such a system is to determine a basic hourly charge.The simplest approach to this problem is to ascertain an attorney’s chargeablehours; that is, how many hours should he reasonably expect to essentially workfor money? Considering that a year contains 365 days of which some 117 areconsumed in weekends and legal holidays, a residual of 248 actual work daysremains. Assuming that working a certain amount of hours in a day is traditionaland that he is entitled to the same standards as other fields of humanendeavour, a working day of seven productive hours seems reasonable. Thereare, therefore, 1736 chargeable working hours in a calendar year, disregardingvocational privileges.The lawyer must now determine his overhead cost per annum. It is at onceappreciated that this factor will vary greatly in the profession. The point is that itMawalla Advocates | INDUCTION MANUAL1 1 0

is, for each practitioner who keeps adequate financial records, readily possible todetermine the actual hourly cost of keeping his office open. To complicatematters, the lawyer must also strive to achieve a minimum annual income forhis age, skill and position in the profession. By this is not meant the income levelof which one would dream; but the level which is within the fair and practicalorbit of the particulars lawyer’s position in the profession. The sum of the actualcosts and profit figures, when divided by the available number of hours, willyield a minimum hourly rate. Armed with this advice, the lawyer is no longerspeculating when he renders a statement.The next step is to create and maintain accurate time records. An attorney’swork includes a range of different activities. It may involve making telephonecalls, holding office conferences, doing library searches, studying facts anddocuments, drafting letters and instruments and appearing in court. Sometimesone or more of these is overlooked, mostly the cost of telephone work. For themere lack of a simple and adequate record of time, the lawyer is robbed ofmoney to which he is entitled.Therefore, each lawyer should have at his desk a simple device which will recordthe minutes and hours of his labour. Whatever form this record assumes itshould be able to keep an adequate daily account of all time spent, on whoseclient account it is spent, on which case it is spent and the manner in which it isspent. Ensure that you keep dates in such records, since clients may wish toknow the exact allocation in order to expense of particular projects to theiraccounting systems.Many offices use a daily work sheet, which is then periodically, and in somecases as often as daily, captured on computer into time account sheets for eachclient. As an alternative, many lawyers maintain a small loose leaf note bookcontaining pages headed up for each client. Completed work is captured by theattorney. When the month ends he consults each page for the purpose ofassessing his fee for the month. What is important is that these time notes arerecorded and collated at the end of end month for billing purposes. It is alsoMawalla Advocates | INDUCTION MANUAL1 1 1

essential to preserve the records for a sufficient period of time, to be availableshould a dispute arise with respect to a bill. Since such records are not bulky,their storage presents no great obstacle.It is apparent that a time-based billing system omits a few factors. First, it failsto reflect the responsibility involved in particular cases or problems. That is tosay, it treats all legal projects as alike, whether they involve tremendous sumsor principals, or whether they are minor matters. The lawyer can deal with thisin a couple of hours. When a client presents a problem involving a matter ofgreat substance and responsibility the lawyer can, in advance, discuss thesubject of fee with his client, pointing out the distinction between the problem athand and normal legal work, and make it clear that the billing will not be on theordinary time basis. Alternatively, the attorney may, in preparing his monthlystatements, use his own judgment to calculate the relative responsibilityinvolved in each task. In other words, the time system can be used when it isappropriate to the work at hand, and a fair assessment of fees.A second apparent defect in the system is that it the client may have thegratuitous advantage of gaining from the lawyer’s experience with other clients.For example, a lawyer may have researched a complicated problem previously,and would not need the same amount of time to assist the second client shouldhe to approach the lawyer with a similar problem. That research and legalanalysis should be readily available. It is not manifestly unfair to the first client,but is unjust enrichment of the second. The attorney is therefore penalised forhis previous experience and foresight in preserving his research. Such inequitycan be avoided, however, by a simple expedient. Each such research projectrepresented certain hours of work. At the time that the work was done, the timespent doing it was recorded. A record of that fact should be made and attachedto the research notes or research memorandum. Thereafter when the sameproblem arises this time may be treated as applied to the case at hand.If a fair and accurate system is maintained, disputes with clients will be almostunheard of. This does not mean that a client will not inquire about his bill. NoMawalla Advocates | INDUCTION MANUAL1 1 2

lawyer should ever resent such an inquiry if it is made in good faith. Theattorney’s time records are his yardstick and, armed with this information, wouldbe able to readily satisfy his client’s concerns.In short, billing of fees is a two-way street. If certain charges are left to thediscretion of the ‘regular’ client, and the account is kept open, a healthy andmutually beneficial business relationship is likely to develop. If a client payspoorly for professional services, then the lawyer is entitled to simply decline torepresent that person in future. Armed with such advance assurances, no clientwill ever be driven from the office in fear of an exorbitant charge.ConclusionThe problem of determining fees for legal services is not a difficult one. If youunderstand the various possibilities and use them in their correct context, thenguesswork is unnecessary and the relationship between the bar and the public will begreatly improved.Mawalla Advocates | INDUCTION MANUAL1 1 3

Legal Areas of SpecialisationANTITRUST/COMPETITION SERVICES1. Antitrust/Competition Litigation2. Carte/behavioural Investigation and Advice Compliance3. Mergers, Joint Ventures and Strategic Alliances4. Newsletters and Publications5. State Aid and Public Procurement6. Utility and Telecoms RegulationsASSET MANAGEMENT SERVICES1. Asset Management M&A2. Asset Management Outsourcing3. Closed-ended Funds (Including Investment Trust)4. Custody5. Regulatory (Investment Funds)6. Retail ProductsCAPITAL MARKET SERVICES1. Collateralised Debt Obligations2. Convertible and Exchangeable Bonds3. Corporate Finance Trusts4. Debt Capital Markets5. DerivativesMawalla Advocates | INDUCTION MANUAL1 1 4

6. Financial services and Markets7. High Yields8. IPO’s and Secondary Offerings9. Islamic Finance10. Project Bonds11. Repackaging12. Structured Products and Securitisation13. Tier One/Hybrid capitalBANKING AND FINANCE SERVICES1. Asset Finance2. Banking and Financing Litigation3. Banking and Finance Tax4. Debt Capital Markets5. Debt Restructuring6. Derivatives7. Emerging Markets8. Emissions Trading9. Financial Services and Markets10. High Yield11. Insolvency12. Islamic Finance13. Leveraged and acquisition Finance14. Projects Finance15. Real Estate Finance16. Structured Finance17. Syndicated LoansCOMMUNICATION, MEDIA AND TECHNOLOGY SERVICESMawalla Advocates | INDUCTION MANUAL1 1 5

1. Copyright2. IT3. Media Disputes4. Media, Advertising and Broadcasting5. Mergers and Acquisitions6. Outsourcing7. Statements8. Telecommunication9. TrademarksCOMMERCIAL SERVICES1. Asset Management Outsourcing2. OutsourcingCONSTRUCTION SERVICES1. Development2. Energy Processes3. InfrastructureEMPLOYMENT, EMPLOYEE BENEFITS AND PENSIONS SERVICES1. Employee Benefits2. Employment3. ERISA4. PensionsMawalla Advocates | INDUCTION MANUAL1 1 6

ENVIRONMENTAL SERVICES1. Contaminated Land2. Corporate Transactions3. Emissions Trading4. Energy and Environment5. Environmental Auditing and Due diligence6. Financial Transactions and Lenders Liability7. Industrial Structures8. Legislative and Regulatory Advice and Compliance9. Nature Conservation10. Planning and Zoning Land Use11. Product Safety and Liability12. Real Estate Transactions (Land acquisition [buildings, plants and machinery])13. Waste ManagementFINANCIAL INSTITUTIONS AND MARKET SERVICES1. Derivatives2. Financial Institutions/M&A3. Financial Services and MarketsINSURANCE SERVICES1. Alternative Risk Transfer2. Corporate Insurance / M&A3. Insurance Insolvency and Restructuring4. Insurance Litigation and Dispute Resolution5. Insurance RegulatoryMawalla Advocates | INDUCTION MANUAL1 1 7

LITIGATION SERVICES1. Administration and Public Law2. Antitrust/Competition Litigation3. Arbitration4. Banking and Finance Litigation5. Class Actions6. Forensic Accounting7. Insolvency8. Insurance Litigation and Dispute Resolution9. Intellectual Property10. International Law11. Maritime and International Trade12. Media Disputes13. Product Liability14. Real Estate Litigation15. Security LitigationMERGER AND ACQUISITION CORPORATE SERVICES1. M&A Secretaries Limited2. Corporate Governance3. Debt Restructuring4. Investment Banking Group (focusing on Transactional work for Banks, Insurersand asset Managers)5. IPO’s and Secondary Offerings6. Joint Ventures7. Mergers and Acquisitions8. Private EquityMawalla Advocates | INDUCTION MANUAL1 1 8

PF/PPP SERVICES1. Accommodation2. Defense3. IT4. Health5. Education6. Transport7. Waste and WaterPRIVATE EQUITY SERVICES1. Leveraged and Acquisition Finance2. Mergers and Acquisitions3. Private Equity4. Private Equity Funds5. Structured Products and SecuritisationPRIVATE FUND SERVICES1. Hedge Funds and Structured Products2. Private Equity Funds3. Real Estate FundsPROJECT SERVICES1. Industry Groups2. Projects Finance3. Projects BondsMawalla Advocates | INDUCTION MANUAL1 1 9

PUBLIC POLICY SERVICES1. Advocacy Strategy2. Briefing Notes and Guides3. Corporate Social Responsibility4. Corruption and Public Standard of Conduct5. Freedom of Information6. Monitoring and Information Gathering7. SubmissionsREAL ESTATE SERVICES1. Development2. Hotels and Leisure3. Planning and Zoning Land Use4. Real Estate Finance5. Real Estate Funds6. Real Estate Investment7. Real Estate Investment Trust8. Real estate Litigation9. Real Estate Private Equity10. Real Estate Securitisations11. Real Estate TaxINTELLECTUAL PROPERTY SERVICES1. Copyright2. Patents3. TrademarksMawalla Advocates | INDUCTION MANUAL1 2 0

TAX SERVICES1. Banking and Finance Tax2. Capital Market3. Investment Funds4. Mergers and Acquisitions/Corporate Finance Tax5. Private Clients6. Real Estate Tax7. VATTRUST AND MANAGEMENT SERVICES1. Establishing Trusts2. Advice to Trustees3. Advising on Asset Protection Schemes4. Managing Trusts5. Preparing Wills6. Administering Deceased Persons’ Estates7. Acting as Attorney8. Account Administration and preparation of Tax Returns and Annual Accounts9. Provision of Independent Trustees10. Corporate Trustee Services11. Charitable Trusts and Companies12. Custodial or Nominee Management ServicesRESTUCTURING AND INSOLVENCY SERVICES1. Debt Restructuring2. InsolvencyMawalla Advocates | INDUCTION MANUAL1 2 1

Below are relevant and important sections from The Advocates’ Act forreview.CHAPTER 341THE ADVOCATES' ACTSubsidiary LegislationINDEX TO SUBSIDIARY LEGISLATIONORDERSThe Appointment of Taxing Officers OrderThe Advocates' Act (Application of Section 3 to the Tanzania Legal Corporation) OrderThe Advocates (Admission and Practising Certificate) RegulationsThe Advocates (Accounts) RegulationsThe Advocates (Professional Requirements) RegulationsRULESThe Advocates’ (Disciplinary and Other Proceedings) RulesThe Advocates' Remuneration and Taxation of Costs RulesTHE APPOINTMENT OF TAXING OFFICERS ORDERG.N. No. 375 of 1985Mawalla Advocates | INDUCTION MANUAL1 2 2

1. This Order may be cited as the Appointment of Taxing Officers Order.2. Every Resident Magistrate in charge of a Region is hereby appointed as a TaxingOfficer in respect of the Region where he is posted.Mawalla Advocates | INDUCTION MANUAL1 2 3

THE ADVOCATES' ACT (APPLICATION OF SECTION 3 TO THE TANZANIALEGAL CORPORATION) ORDERG.N. No. 154 of 19711. This Order may be cited as the Advocates' Act (Application of Section 3 to theTanzania Legal Corporation) Order.2. The provisions of subsection (1) of section 3 of the Advocates' Act shall applyto the Chief Corporation Counsel, every Senior Corporation Counsel, everyCorporation Counsel and every Assistant Corporation Counsel, employed bythe Tanzania Legal Corporation established by the Tanzania Legal Corporation(Establishment) Order, 1970 * made under the Public Corporations Act *.THE ADVOCATES (ADMISSION AND PRACTISING CERTIFICATE)REGULATIONS1. CitationThese Regulations may be cited as the Advocates (Admission and PractisingCertificate) Regulations.2. Fees for AdmissionThe fee payable for the entry of an admitted person's name on the Roll underthe provisions of subsection (4) of section 8 of the Act shall be six hundredshillings.3. Fees for Practicing CertificateThe fee payable for a practicing certificate issued to an advocate under theprovisions of Part VI of the Act shall be one hundred and twenty shillings.Mawalla Advocates | INDUCTION MANUAL1 2 4

4. Fees for Practicing AdvocateThe fee payable for admission to practice as an advocate in any one case underthe provisions of subsection (2) of section 39 of the Act shall be–a. In the case of a person so admitted who is entitled to practise before any courtfrom which an appeal lies to the Court of Appeal, one hundred and fifty shillingsfor each case; andb. In the case of any other person so admitted, four hundred shillings for eachcase.5. Declaration FormsThe form of declaration to be made by an advocate applying for a practisingertificate under Part VI of the Act and the form of such practising certificate shallbe respectively as set out in Form I and Form II in the Schedule to theseRegulations.Mawalla Advocates | INDUCTION MANUAL1 2 5

SCHEDULEFORMSFORM IDECLARATIONTHE HIGH COURT OF TANZANIATHE ADVOCATES' ACT (CAP. 341)(Section 35)I, ................................................................................................................... of.......................................................................................... do hereby declare that–a. my place of business is .................................................................................b. the date of my admission was ...........................................................................c. I have paid to the Law Society the annual subscription therefor for the year .............Witness my hand this ......................... day of ......................... 20.......................................................Advocate /PartnerMawalla Advocates | INDUCTION MANUAL1 2 6

FORM IIPRACTISING CERTIFICATEIN THE HIGH COURT OF TANZANIATHE ADVOCATES' ACT (CAP. 341)(Section 35)I hereby certify that ..........................................................................., an Advocateof the High Court of Tanzania, having complied with the provisions of subsection (1) ofsection 35 of the Advocates' Act, is entitled to practise before the said High Court andbefore the Courts subordinate thereto (but not Primary Courts) up to the thirty-first dayof December, 20........ inclusive, upon the terms and subject to the conditions set forth inthe aforesaid Act as amended from time to time and any legislation having validitythereunder.Dated this ......................... day of ......................... 20........ at Dar es Salaam....................................................Registrar of the High CourtMawalla Advocates | INDUCTION MANUAL1 2 7

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THE ADVOCATES (ACCOUNTS) REGULATIONS1. CitationThese Regulations may be cited as the Advocates (Accounts) Regulations.2. Advocate to keep book of accountsEvery Advocate shall keep such book or books of accounts as may benecessary to show and distinguish in connection with his practise as anadvocate –a. Monies received from or on account of and the moneys paid to or onaccount of each of his clients; andb. The monies received and the moneys paid on his own account.3. Advocate to pay money into a deposit accountEvery advocate who holds or receives money on account of a client (savemoney hereinafter expressly exempted from the application of thisRegulation) shall, without undue delay, pay such money into a current ordeposit account at a bank, to be kept in the name of the advocate in the titleof which the word "Client" shall appear (hereinafter referred to as a ‘clientaccount’). An advocate may keep one client account or as many suchaccounts as he thinks fit:Provided that when an advocate receives a cheque or draft representing inpart money belonging to the client and in part money due to the advocate hemay, where practicable, split the cheque or draft and pay to the clientaccount that part only which represents money belonging to the client. In anycase he shall pay the whole of such cheque or draft into the client account.4. No money to be paid into clients accountNo money shall be paid into a client account other than–a. Money held or received on account of a client;Mawalla Advocates | INDUCTION MANUAL1 2 9

. Such money belonging to the advocate as may be necessary for thepurpose of opening or maintaining the account;c. Money for replacement of any sum which may, by mistake or accident,have been drawn from the account in contravention of regulation 5 ofthese Regulations;d. A cheque or draft received by the advocate representing in part moneybelonging to the client and in part money due to the advocate, whensuch cheque or draft has not been split as provided by regulation 3 ofthese Regulations.5. No money to be drawn from clients accountNo money shall be drawn from a client account other than –a. Money properly required for payment to or on behalf of a client or foror towards payment of a debt due to the advocate from a client ormoney drawn on the clienb. t's authority, or money in respect of which there is a liability of theclient to the advocate, provided that the money so drawn shall not inany case exceed the total of the money so held for the time being forsuch client;c. Such money belonging to the advocate as may have been paid into theaccount under regulation 4(b) or 4(d) of these Regulations;d. Money which may by mistake or accident have been paid into suchaccount in contravention of regulation 4 of these Regulations.6. Regulation not to applyRegulations 3, 4 and 5 of these Regulations shall not apply to money which–a. The client for his own convenience requests an advocate to withholdfrom a client account;b. An advocate pays into a separate account opened or to be opened inthe name of a client or some person named by that client or the dulyauthorised agent of that client;c. In the ordinary course of business upon receipt is paid on behalf ofthe client to a third party;d. Is upon receipt paid to the client;e. Is paid to an advocate expressly on account of costs;f. The Committee upon an application made to them in writing by anadvocate specifically authorises to be withheld or withdrawn from aclient account.Mawalla Advocates | INDUCTION MANUAL1 3 0

7. Committee may require an advocate to produce his books of accountsa. In order to ascertain whether these Regulations have been compliedwith, the Committee acting either on their own motion or writtencomplaint lodged with them by an aggrieved party, may require anyadvocate to produce at some convenient time and place, his books ofaccount, bank passbooks, statement of accounts, vouchers and anyother necessary documents for the inspection of any personappointed by the Committee and such person shall prepare for theinformation of the Committee a report on the result of suchinspection.b. A report made under subregulation (1) proceedings under Part V ofthe Act.c. Before making an appointment under subregulation (1) theCommittee shall consider any objection made by any such advocateto the appointment of a particular person on personal or other propergrounds or on the ground that such person practises in the samelocality.d. Before instituting an inspection on a complaint made by a thirdperson, the Committee shall require prima facie evidence that aground of complaint exists, and may require the payment by suchperson to the Committee of a reasonable sum to be fixed by them tocover the costs of the inspection, and the costs of the advocateagainst whom the complaint is made. The Committee may deal withany sum so paid in such manner as they think fit.8. Authorisation by the CommitteeEvery requirement, authorisation and notification to be made or given by theCommittee to an advocate under these Regulations shall be made in writingunder the hand of such person as may be appointed by the Committee for thepurpose and sent by registered post to the last address of the advocateappearing in the records of the Law Society, and when so made and sent shallbe deemed to have been received by the advocate within one week of thetime of posting.9. An advocate not to be deprived of recourse or rightNothing in these Regulations shall deprive an advocate of any recourse orright, whether by way of lien, set-off counter-claim, charge or otherwise,against moneys standing to the credit of a client's account.Mawalla Advocates | INDUCTION MANUAL1 3 1

THE ADVOCATES (PROFESSIONAL REQUIREMENTS)REGULATIONS1. These Regulations may be cited as the Advocates (Professional Requirements)Regulations.2. Before making application to the Chief Justice to be admitted as an advocate, theapplicant shall, subject to the provisions of subsection (1A) of section 8 of theAdvocates' Act, have –a. After obtaining one of the professional qualifications prescribed by paragraph (a)of subsection (1) of section 8 of the Advocates' Act, or within one year beforeobtaining such qualification, or partly before and partly after obtaining suchqualification, read as a pupil of an advocate, or of an advocate in Uganda, Kenyaor Zanzibar, for not less than six months, or been employed in the service of theRepublic in a professional capacity for not less than six months; andb. Satisfied the Council that he has a sufficient knowledge of the laws of Tanzaniaand the practice and procedures of the courts.Mawalla Advocates | INDUCTION MANUAL1 3 2

THE ADVOCATES (DISCIPLINARY AND OTHER PROCEEDINGS)RULESPART IPRELIMINARY PROVISIONS (Rules 1-2)1. CitationThese Rules may be cited as the Advocates (Disciplinary and Other Proceedings)Rules.2. Omitted[Omitted Vide s. 4(8) of the Advocates' Act.]PART IIAPPLICATIONS AGAINST ADVOCATES (Rules 3-10)3. Advocate's Committee to remove a name from the RollAn application to the Advocates Committee to remove the name of an advocatefrom the Roll or to require an advocate to answer allegations shall be in writingunder the hand of the applicant in Form I set out in the Schedule and shall besent to the Secretary to the Committee together with an affidavit by the applicantstating the matters of fact on which he relies in support of his application.Mawalla Advocates | INDUCTION MANUAL1 3 3

4. Committee to require further informationBefore fixing a day for the hearing, the Committee may require the applicant tosupply such further information and a document relating to the allegations as itthinks fit.5. Notice to be servedIn any case in which, in the opinion of the Committee, a prima facie case isshown, the Committee shall fix a day for hearing (which shall be not less thanseven days after service on the advocate of the notice hereinafter mentioned) andthe Secretary shall serve notice thereof on the applicant and on the advocate andshall also serve on the advocate a copy of the application and affidavit in supporttogether with copies of any other documents supplied under the provisions of rule4 of these Rules. The notice to the applicant shall be in Form 2 set out in theSchedule and the notice to the advocate shall be in Form 3 set out in theSchedule.6. Secretary to be furnished with documentsThe notices shall require the applicant and the advocate respectively to furnishthe Secretary and to each other a list of all documents on which they respectivelypropose to rely. Such list shall, unless otherwise ordered by the Committee, befurnished by the applicant and by the advocate respectively on or before a datementioned in the notice.7. Inspection of documentsUpon receipt of the notice served under rule 5 of these Rules either party mayinspect the documents included in the list furnished by the other; and a copy ofany document mentioned in the list of either party shall, on the application and atthe expense of the party requiring it, be furnished to that party by the otherwithin three days of the receipt of such application.Mawalla Advocates | INDUCTION MANUAL1 3 4

8. Determination of the hearingIf either party fails to appear at the hearing the Committee may, upon proof ofservice of the notice of hearing, proceed to hear and determine the application inhis absence.9. Issuance of summonsA summons issued under subsection (2) of section 14 of the Act may be either inForm 4 or Form 5 set out in the Schedule with such variations as circumstancesmay require.10. Omitted [Omitted.]Mawalla Advocates | INDUCTION MANUAL1 3 5

PART IIIAPPLICATION AT THE INSTANCE OF ANADVOCATE HIMSELF (Rules 11-15)11. Application to remove a nameAn application at the instance of an advocate himself to procure his name to beremoved from the Roll shall be in writing in Form 6 set out in the Schedule andshall be verified by an affidavit in Form 7 set out in the Schedule.12. Application and affidavit to be sent to the SecretaryThe application and affidavit shall be sent to the Secretary and, unless theCommittee otherwise directs, letters from two practising advocates to whom theapplicant is known shall be sent in support thereof.13. Advocate to give notice of applicationThe Committee may, if it thinks fit, require the advocate to give notice of hisapplication by advertisement or otherwise, as it may direct, and of the dateappointed for the hearing.14. Notice of objectionIf any person desires to object to the application he shall give notice in writing tothe advocate and to the Secretary at least seven days before the day fixed forhearing, specifying the grounds of his objection.Mawalla Advocates | INDUCTION MANUAL1 3 6

15. Inquiry to take placeIf the objector appears on the day fixed for the hearing and if the Committee is ofopinion, after considering the notice of objection, and after hearing the advocate,if it thinks fit so to do, that the notice discloses a prima facie case for inquiry, itshall direct an inquiry to take place and shall give directions relating thereto,including directions as to the party on whom the burden of proof shall lie. Anysuch inquiry shall be held in accordance with the rules contained in Part II ofthese Rules.Mawalla Advocates | INDUCTION MANUAL1 3 7

PART IVGENERAL PROVISIONS (Rules 16-24)16. Hearing of applicationsThe Committee shall hear all applications in private.17. Application not to be withdrawnNo application shall be withdrawn after it has been sent to the Secretary exceptby leave of the Committee. The Committee may grant such leave subject to suchterms as to costs or otherwise as it shall think fit or it may adjourn the matterunder rule 18 of these Rules.18. AdjournmentThe Committee may of its own motion, or upon the application of either party,adjourn the hearing upon such terms as to costs, or otherwise, as to theCommittee shall appear just.19. Amendment of applicationsIf upon the hearing of an application it shall appear to the Committee that theallegations in the affidavit in support of such application require to be amended,or added to, the Committee may permit such amendment or addition, and mayrequire the same to be embodied in a further affidavit, if in the judgment of theCommittee such amendment or addition is not within the scope of the originalaffidavit:Provided always that if such amendment or addition shall be such as to take theadvocate by surprise or prejudice the conduct of his case, the Committee shallgrant an adjournment of the hearing upon such terms as to costs or otherwise, asto the Committee shall appear just.Mawalla Advocates | INDUCTION MANUAL1 3 8

20. Shorthand notesShorthand notes of proceedings may be taken by a person appointed by theCommittee; and any party who appeared at the proceedings shall be entitled toinspect the transcript thereof. The Secretary shall, if required, supply to anyperson entitled to be heard upon an appeal against an order of the Committee orupon the consideration of a report of the Committee, and to the Society, but to noother person, a copy of the transcript of such notes on payment of his charges. Ifno shorthand notes be taken, the Chairman, or some member of the Committeeauthorised by him in that behalf, shall take a note of the proceedings, and theprovisions of this rule as to inspection and taking of copies shall apply to suchnote accordingly.21. Service of noticeService of any notice or document required by these Rules may be effected byregistered letter addressed to the last known place of abode or business of theperson to be served, and proof that such letter was so addressed and posted shallbe proof of service. Any notice or document required to be given or signed by theSecretary may be given or signed by him or by any other person duly authorizedby the Committee in that behalf.22. Committee may dispense with requirementsThe Committee may dispense with any requirements of these Rules respectingnotices, affidavits, documents, service, or time, in any case where it appears tothe Committee to be just so to do.23. Extension of timeThe Committee may extend the time for doing anything under these Rules.24. Affidavits to be filedAll affidavits shall be filed with and kept by the Secretary.Mawalla Advocates | INDUCTION MANUAL1 3 9

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FORM OF APPLICATION AGAINST AN ADVOCATE(Rule 3)To the Secretary of the Advocates Committee constituted under the Advocates' Act (Cap.306).In the matter of C.D. an advocate ……………………….. and ……………............In the matter of the Advocates' Act:I, the undersigned A.B. hereby make application that C.D.a. an advocate, be required to answer the allegations contained in the affidavitwhich accompanies this applicationb. and that his name may be removed from the Roll of Advocatesc. ……………………………………….In witness whereof I have hereunto set my hand this ...... day of ............... 20 ………...Signature ................................................................Address.....................................................................................................................................................................................................................................................Profession, business or occupation............................................................................Mawalla Advocates | INDUCTION MANUAL1 4 1

FORM 2FORM OF NOTICE TO APPLICANT BY THE SECRETARY TO THEADVOCATES COMMITTEE(Rule 5)In the matter of C.D. an advocate …………………….. and ………………………..In the matter of the Advocates' Act:To A.B. of .............................................The .......................... day of .......................... is the day fixed for the hearing of yourapplication in the matter of C.D. advocate, by the Advocates Committee constitutedunder the Advocates' Act.The Committee will sit at ................................ at ................. o'clock in the noon.You are required by the Advocates (Disciplinary and Other Proceedings) Rules, to furnishto the said C.D. and to me at ..................................... at least .............. days beforethe said .......................... day of .......................... a list of all the documents onwhich you propose to rely.Either party may inspect the documents included in the list furnished by the other, and acopy of any document mentioned in the list of either party must, on the application andat the expense of the party requiring it, be furnished to that party by the other withinthree days after receipt of the application.In the event of the advocate complained of not appearing, and of the Committee beingasked to proceed in his absence, you must be prepared to prove service in accordancewith the Rules of the list of documents and any other notice or correspondence since thelodging of the application.You are requested to acknowledge receipt of this notice without delay.Dated this ........................ day of .......................... 20...................................................Secretary to the CommitteeN.B. A copy of the Rules may be inspected at the office of the Secretary.)Mawalla Advocates | INDUCTION MANUAL1 4 2

FORM 3FORM OF NOTICE TO ADVOCATE BY THE SECRETARY TO THEADVOCATES COMMITTEE(Rule 5)In the matter of C.D. an advocate ..……………...... and ………………………In the matter of the Advocates' Act:To C.D. of ....................................................................... Advocate.Application has been made by A.B. of ............................................................. to theAdvocates Committee constituted under the Advocates' Act, that you be required toanswer the allegations contained in the affidavit, a copy whereof accompanies this notice1 and that your name be removed from the Roll of Advocates 2.The .......................... day of .......................... is the day fixed for the hearing of theapplication by the Committee. The Committee will sit at................................................... at .................. o'clock. If you fail to appear, theCommittee may, in accordance with the Advocates (Disciplinary and Other Proceedings)Rules, proceed in your absence.You are required by the Rules to furnish to the said A.B. and to me, at least ...............days before the said .......................... day of ................................., a list of all thedocuments on which you propose to rely.Either party may inspect the documents included in the list furnished by the other, and acopy of any document mentioned in the list of either party must, on the application andat the expense of the party requiring it, be furnished to that party by the other withinthree days after receipt of the application.You are requested to acknowledge receipt of this notice without delay.Dated this .......................... day of .......................... 20.....................................................Mawalla Advocates | INDUCTION MANUAL1 4 3

Secretary to the Committee(N.B. A copy of the Rules may be inspected at the office of the Secretary.)FORM 4FORM OF SUMMONS TO GIVE EVIDENCE(Rule 9)In the matter of C.D. an advocate and …………………………….In the matter of the Advocates' Act:Whereas your attendance is required to give evidence on behalfof.................................................................................... in the above matter, youare hereby required to appear before the Advocates Committee on the.......................... day of .......................... 20........ at ................. o'clock .1 (and to bring with you the undermentioned document(s))And herein fail not.Given under my hand at Dar es Salaam this .......................... day of ..........................20..........................................................Chairman (or Deputy Chairman)Advocates CommitteeMawalla Advocates | INDUCTION MANUAL1 4 4

FORM 5FORM OF SUMMONS TO PRODUCE DOCUMENTS(Rule 9)LIST OF DOCUMENT(S)In the matter of C.D. an advocate and …………………………..In the matter of the Advocates' Act:You are required in the above matter to–(a)(b)attend and produce personally before the Advocates Committee on the.......................... day of .......................... 20........ at ............... o'clockthe under mentioned document(s); orcause to be produced to the Advocate Committee on or before the.......................... day of .......................... 20........ at ...................o'clock the undermentioned document(s).And herein fail not...................................................Chairman (or Deputy Chairman)Advocates CommitteeMawalla Advocates | INDUCTION MANUAL1 4 5

FORM 6FORM OF APPLICATION BY AN ADVOCATE FOR REMOVALOF NAME FROM ROLL(Rule 11)LIST OF DOCUMENT(S)In the matter of C.D. an advocate and ……………………………In the matter of the Advocates' Act:I, the undersigned C.D., an advocate, hereby make application that my name may beremoved from the Roll of Advocates.I make this application for the following reasons–(here set out the reasons for the application)In witness whereof I have hereunto set my hand this .......................... day of.......................... 20........Signature ..........................................................Address and place of business.........................................................................................................................Mawalla Advocates | INDUCTION MANUAL1 4 6

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FORM 7FORM OF AFFIDAVIT BY AN APPLICANT, BEING AN ADVOCATE(Rule 11)In the matter of C.D. an advocate and ………………………………In the matter of the Advocates' Act:I, C.D. of ...................................................................... make oath and say asfollows –1. I was admitted as an advocate on the ............................... day of.......................... and practised under certificate from the year ............. tothe year .............2. The reasons set out in my application that my name be removed from the Rollof Advocates, which application is now produced by me and marked A, aretrue.3. I am not aware of, and do not know of any cause for, any other application tothe Court or to the Advocates Committee constituted under the Advocates' Act,that my name be removed from the Roll, or that I may be required to answerallegations contained in an affidavit.4. I do not make this application for the purpose of evading any adverseapplication, or of defeating or delaying any claim against me as an advocate.Sworn by the said CD. at .................................................... on the ..........................day of .......................... 20........before me ......................................................................Mawalla Advocates | INDUCTION MANUAL1 4 8

THE ADVOCATES' REMUNERATION AND TAXATION OF COSTSRULES(Section 69)G.N. No. 515 of 19911. CitationPART IGENERAL PROVISIONS (rules 1-16)These Rules may be cited as the Advocates' Remuneration and Taxation of CostsRules.2. ApplicationThese Rules shall apply for the purposes of the remuneration of an advocate ofthe High Court by his client as well as for the taxation of costs in contentiousmatters in the High Court and in courts subordinate to the High Court.3. Taxing OfficerThe Taxing Officer for the taxation of bills under these Rules shall be theRegistrar, a District or Deputy Registrar of the High Court or such other officer ofthe court as the Chief Justice may appoint.4. Notice of taxation to be given by Taxing OfficerWhenever an advocate shall have lodged a bill for taxation with the necessarypapers and vouchers, the Taxing Officer shall thereupon issue a notice fixing thetime at which the taxation shall take place.Mawalla Advocates | INDUCTION MANUAL1 4 9

5. Objection to taxation procedure1. Where any party objects to a decision of the Taxing Officer, he may refer hisobjection for the decision of a judge of the High Court.2. The objector shall proceed by way of chamber application, supported by anaffidavit to be filed within 21 days after the issue of the certified copy of theofficer's decision and to be served upon all other parties who were entitled toappear on such taxation.6. Extension of time1. The High Court may by order extend the time fixed under Rule 5.2. An application for such an order shall be made by a chamber applicationgiving other interested parties notice in writing or in any other way as thecourt may direct in not less than seven clear days before the applicationcomes up for hearing.7. Reference to High CourtWith the consent of both parties the Taxing Officer may refer any matter in disputearising out of the taxation of a bill for the opinion of the High Court.8. Bills not to be altered after being lodgedNo addition or alteration shall be made in costs after a bill has been lodged fortaxation except by consent of the parties or by permission or direction of thecourt or Taxing Officer.9. Taxation of costs as between advocate and client, on application of eitherparty1. In all cases the Taxing Officer may tax costs as between advocate and clientwithout any order for the purpose, upon the application of the client on awritten undertaking to pay any balance which the Taxing Officer may certify.2. One notice of the date fixed for taxation shall be given to the other party whoshall be at liberty to attend and be heard upon such application.Mawalla Advocates | INDUCTION MANUAL1 5 0

10. Default of advocate to attend taxation noticeAny advocate who, without reasonable excuse after due notice, fails to appear onthe date fixed for taxation or any date to which such taxation is adjourned, orwho in any way delays or impedes the taxation, or puts any other party to anyunnecessary or improper expenses relative to such taxation shall, unless theTaxing Officer otherwise directs, forfeit the fees to which he would otherwise beentitled for drawing his bill of costs and attending the taxation, and shall inaddition be liable to pay for any unnecessary or improper expenses to which hehas put any party.11. Discretion of Taxing OfficerNotwithstanding anything contained in these Rules, on every taxation, whether inrespect of non-contentious matters or contentious proceedings, the Taxing Officershall allow all such fees, costs, charges and expenses as shall appear to him tohave been necessary and proper, but, save as against the party who incurred thesame, no costs shall be allowed which appear to the Taxing Officer to have beenincurred or increased through overcaution, negligence or mistake, or by paymentof special charges or expenses to witnesses or other persons, or by other unusualexpenses.12. Refusal of remunerationNo advocate shall agree or accept remuneration more than that provided by theseRules.13. Additional remuneration1. Where any business requires and receives exceptional despatch or at therequest of the client is attended to after normal business hours the advocateshall be allowed such additional remuneration as is appropriate in thecircumstances.2. Such additional remuneration, except in special circumstances, shall beallowable only as between advocate and client.Mawalla Advocates | INDUCTION MANUAL1 5 1

14. Special fee in certain circumstancesIn business of exceptional importance or unusual complexity, an advocate shall beentitled to receive and shall be allowed as against his client, a special fee inaddition to the remuneration prescribed in these Rules:Provided that in assessing the special fee regard shall be had for –a. The nature of the place and the circumstances in which the business orpart thereof is transacted;b. The nature and extent of the pecuniary or other interest involved;c. The nature and quality of labour and responsibility entailed;d. The number, complexity and importance of documents prepared orexamined; ore. Any other relevant circumstances that may exist.15. Security for money to become dueAn advocate may accept from his client and his client may give to his advocatesecurity for the amount to become due to the advocate for the remuneration anddisbursements in business to be transacted or being transacted by him forinterest as prescribed under rule 16 on such amount, but that interest is not tocommence until the amount, due is ascertained either by agreement or taxation.16. Interest chargesAn advocate may charge interest at 12% per annum on his disbursements andallowable costs from the delivery of his bill to the client, provided that such claimfor interest is raised before the amount of the bill has been paid or tendered infull.Mawalla Advocates | INDUCTION MANUAL1 5 2

PART IINON-CONTENTIOUS MATTERS (rules 17-38)17. Remuneration of advocate certain non-contentious mattersThe remuneration of an advocate as such in respect to business connected with insales, purchases, leases, mortgages, settlements and other matters ofconveyancing and other business not being business in any action or transactionin any court or in chambers of any judge, registrar or magistrate shall beregulated as follows –a. In respect of sales, agreements for leases or conveyances theremuneration of the advocate having the conduct of the business shall beprescribed in Schedule I and II of these Rules and shall be subject to theRules therein contained;b. In respect of leases, agreements for leases or conveyances reserving rentsor agreements for the same, when the transaction shall have beencompleted, the remuneration of the advocate having the conduct of thebusiness shall be that prescribed in Schedule III of these Rules;c. In respect of any business referred to in paragraphs (a) and (b) which isnot completed and in respect of business not hereinbefore provided for,connected with any transaction the remuneration for which if completed isprescribed in Schedules I, II and III hereto but which is not in factcompleted, and in respect of other deeds or documents the remunerationfor which is not prescribed in Schedules I, II and III, the remunerationshall be regulated according to Schedule VIII hereto, save in the followingmatters –i. In respect of business in connection with proceedings in probateand administration, remuneration shall be regulated by Schedule Xhereto;ii. In respect of business in connection with floating of companies, theremuneration shall be regulated by Schedule V hereto;iii. In respect of business in connection with registration of trademarks,inventions and designs, the remuneration shall be regulated bySchedules VI and VII.Mawalla Advocates | INDUCTION MANUAL1 5 3

18. Remuneration not to include stamps, auctioneers' charges, etc.The remuneration prescribed in this Part does not include stamps, auctioneers' orvaluer's charges, agency fees or travelling and hotel expenses, extracts from anyregister, record or roll, cost of photocopies, stationery, copies of letters and otherdisbursements reasonably and properly incurred, but includes charges andallowances for the time of the advocate and his clerks.19. Definition of ‘folio’The word ‘folio’ in these Rules shall mean 100 words, and a single figure or groupof figures up to five in number, or an item in account shall for this purpose becounted as one word.20. Remuneration for conveyance on a sale by auctionThe remuneration for deducing title, perusing and completing conveyance on asale by auction shall be chargeable on each lot of property except that whereproperty held under the same title is divided into lots for convenience of sale andthe same purchaser buys several such lots and takes one conveyance and onlyone abstract of title is delivered, the commission shall be chargeable upon theaggregate prices of the lots.21. Remuneration on attempted sale by auction1. The remuneration on an attempted sale by auction in lots shall be chargeableon the aggregate of the reserved prices.2. When property offered for sale by auction is bought in and terms of sale areafterwards negotiated and arranged by the advocate he shall be entitled tocharge according to scales in Schedule I on the reserved price for negotiatingthe same.3. When property is bought in and afterwards offered by auction by the sameadvocate he shall only be entitled to the scale in Schedule I for the firstattempted sale, and for each subsequent sale ineffectually attempted he maycharge only according to Schedule II hereto.4. In case of a subsequent effectual sale by auction the full remuneration for aneffectual sale shall be chargeable in addition less one half of the remunerationpreviously allowed on the first attempted sale.Mawalla Advocates | INDUCTION MANUAL1 5 4

22. Charges where advocate is concerned for both mortgagor and mortgageeor vendor and purchaser1. Where an advocate is concerned for both mortgagor and mortgagee he shallbe entitled to charge the mortgagee's advocate's charges and one half themortgagor's charges.2. Where an advocate acts for both vendor and purchaser he shall be entitled tocharge purchaser's advocate's charges and one half the vendor's advocatescharges, and such charges shall be pooled and paid by the vendor andpurchaser equally.23. Scale chargesScale charges shall include all work ordinarily incidental to a transaction, and inthe case of a conveyance, transfer or mortgage it shall include –a. Taking of instructions to prepare the necessary deed or document;b. Investigation of title;c. Report of title to the client;d. Preparation or approval or adjustment of the deed or document;e. Settlement of transaction if in the town of the advocate's practice;f. Obtaining by correspondence any necessary consent;g. Registration of deed; orh. Correspondence between advocate and client:Provided that such charge shall not include –i. Prior negotiation necessary or leading to the completion of a bargain;ii. Tracing of title deeds or obtaining certified copies thereof;iii. Payment of withholding tax or obtaining of exemption thereof;iv. Completion of valuation forms for assessment of stamp duties and tax;v. Adjudication of stamp duties;vi. Personal attendance in obtaining any necessary consent undersubparagraph (i);vii. Extra work occasioned by special circumstances; orviii. Extra work occasioned by change of circumstances emerging while an itemof business is in progress, e.g. the death or the bankruptcy of a party to atransaction.Mawalla Advocates | INDUCTION MANUAL1 5 5

24. Calculation of scaleIn the calculation of scale charges, the basis of a charge shall, unless chargesotherwise provided in the Schedules to these Rules, and irrespective of thenumber of titles involved or documents required to be prepared or approved, bethe sum set forth in the deed or document as the price or consideration or, whereonly a nominal price or consideration is set forth, the value of the subject matteraffected by the deed which shall be deemed to be –a. The value fixed for the purpose of stamp duties; orb. The sum at which the property affected has last been passed for estateduty; orc. The last price at which a sale has taken place within 10 years from thedate of transaction; ord. The estimated average market value during the preceding three years.25. Charges where conveyance and mortgage are prepared by one advocate1. Where a conveyance and mortgage of the same property are completed atthe same time and are prepared by the same and advocate he shall beentitled to charge only half the fees in Schedule I, for investigating of title andpreparing the mortgage deed as shown in Schedule I.2. Where a conveyance and mortgage of the same property are completed atthe same time, the respective advocate acting for the vendor and purchasershall charge two-thirds of the appropriate scale fee on the conveyance forpreparing and approving the mortgage.26. Charges for approving draft on behalf of several parties having differentinterestsIf an advocate approves a draft on behalf of several parties having distinctinterests proper to be separately represented, he shall be entitled to one thousandfive hundred shillings additional for each such party after the first.27. Scale, how reckoned where property is sold subject to encumbrancesWhere a property is sold subject to encumbrances it is to be deemed part of thepurchase money except where the mortgagee purchases, in which case theMawalla Advocates | INDUCTION MANUAL1 5 6

charge of his advocate shall be calculated upon the price of the equity ofredemption.28. Scale: how reckoned on transfers of mortgages1. The above scale as to mortgages shall apply to transfers of mortgages wherethe title was investigated by the same advocate on the original mortgage oron any previous transfer, but it shall not apply to further charges where thetitle has been so previously investigated.2. On transfers and further charges the remuneration shall be regulatedaccording to Schedule VIII hereto, but the scale for negotiating the loan shallbe chargeable on such transfers and further charges where it is applicable.29. Scale for conducting a sale by auction1. The scale for conducting a sale by auction shall apply only in cases where ano commission be paid by the client to an auctioneer, the advocate'sremuneration in respect of the auction shall be regulated by Schedule VIII.2. The scale for negotiating shall apply to cases where the advocate of a vendoror purchaser arranges the sale or purchase and the price, terms andconditions thereof, and no commission is paid by the client to an auctioneer,estate or other agent, but as to a mortgagee's advocate, it shall only applysubject as hereinafter provided to cases where he arranges and obtains theloan from a person for whom he acts.30. Abstract of title furnished by vendorWhere the vendor or lessor furnishes an abstract of title it shall be charged foraccording to Schedule VIII.31. Where advocate is concerned for both vendor and purchaser or lessor andlesseeWhere an advocate is concerned for both vendor and purchaser or lessor andlessee, he may charge the vendor's or lessor's advocate's charges and one half ofthat of the purchaser's or lessee's advocate's charges.Mawalla Advocates | INDUCTION MANUAL1 5 7

32. Where a mortgagor joins in a conveyance or leaseWhere a mortgagor or mortgagee joins in a conveyance or lease the vendor's orlessor's advocate may charge one thousand two hundred shillings extra.33. Where a party other than vendor or lessor joins a conveyance and isrepresented by a separate advocateWhere a party other than a vendor or lessor joins in a conveyance or lease and isrepresented by a separate advocate the charges of such separate advocate shallbe dealt with under Schedule VIII.34. Where consideration for conveyance or lease consists of premium and rentWhere a conveyance or lease is partly in consideration of a money payment orpremium and partly of a rent then in addition to the remuneration herebyprescribed in respect of the rent there shall be paid a further sum equal to theremuneration on a purchase at a price equal to such money payment or premium.35. Conveyancing documentsUnless otherwise agreed, all conveyancing documents shall be prepared by theadvocate for the parties as follows –a. Conveyance or transfer: advocate of the purchaser or party to whomproperty is conveyed, transferred or assigned;b. Mortgage or charge: advocate of mortgagee or chargee;c. Release or discharge: advocate or party in whose favour release ordischarge is given;d. Lease: advocate of lessor; ande. All other documents: advocate of the guarantee or obligee unless expressprovision to the contrary is made elsewhere in these Rules.36. Advocate acting on behalf of a building society mortgageeMawalla Advocates | INDUCTION MANUAL1 5 8

1. Where an advocate acting on behalf of a building society mortgagee makesuse of a printed or stereo-typed form of engrossment, mortgage or discharge,the fee payable to the mortgagee's advocate under Schedule I shall bereduced by one-third but not in excess of half of the scale fee.2. For the purpose of this Rule, a building society shall be deemed to include anassociation, corporation or company acting in the making of an advance orthe lending of money on the security of, or for the purposes of purchasing ofbuilding, domestic or residential property.37. Advocate acting on behalf of a lessor in two or more leasesWhere an advocate acting on behalf of a lessor who is granting or proposing togrant two or more leases in common form makes use of printed or stereo-typedform engrossment of lease, the fee payable to such advocate in respect of eachsuch lease under Schedule II shall be reduced by one third.38. Bills of costsBills of costs shall be drawn in accordance with scales provided in the Schedulesto these Rules.Mawalla Advocates | INDUCTION MANUAL1 5 9

PART IIITAXATION OF COSTS IN CONTENTIOUS PROCEEDINGS(rules 39-72)39. Application of Part IIIThis Part shall apply to costs as between advocate and client and between partyand party.40. Costs in High Court and subordinate courtsBills of costs incurred in contentious proceedings in the High Court of Tanzaniaand subordinate courts shall be taxable according to the rates in the Tenth,Eleventh and Twelfth Schedules to these Rules.41. Costs may be taxed as between party and party or as between advocateand clientThe costs of any matter or application shall be taxed and paid as the court maydirect either as between party and party or as between advocate and client or tobe borne by the estate of a minor, lunatic, bankrupt or deceased person, or fullcosts, charges and expenses may be allowed, or the court may fix a sum to bepaid in lieu of taxed costs.42. Costs on an opposed motionIn the absence of any express direction costs of an opposed motion shall followthe event, and shall be taxed as between party and party.43. Court may determine amount in lieu of taxed costs, etc.Mawalla Advocates | INDUCTION MANUAL1 6 0

The Court may at its own motion fix a sum to be paid in lieu of taxed costs andshall at the request of all parties to any proceedings, record as an integral part ofthe court's final order or judgement therein, the agreement of the parties as tothe amount of costs to be paid in pursuance of the order or judgement, unless thecourt for reasons to be recorded, considers the amount so agreed as exorbitant orunreasonable.44. Application for costs when not made at the time of the proceeding1. Where any party to, or person affected by, any proceeding desires to make anapplication for an order that he be allowed his costs, or any part of themincident to such proceeding, and such application is not made at the time ofthe proceedings, such party or person shall serve notice of his intendedapplication on all parties interested, who may appear on such application andobject thereto.2. No cost of or incident to such application shall be allowed to the applicantunless the court is satisfied that the application could not have been made atthe time of the proceeding.45. Bills to be taxed on prescribed scaleAll bills of costs shall be taxed on the prescribed scale, unless a Judge of the HighCourt certifies on special grounds scale arising out of the nature and importance,or the difficulty, or urgency of the case that they are to be taxed on the higherscale.46. Excessive claimWhen more than one-sixth of the total amount of a bill of costs exclusive of courtfees is disallowed, the party presenting the bill for taxation shall not be entitled tothe costs of such taxation:Provided that, at the discretion of the Taxing Officer any instruction fee claimed,may be disregarded in the computation of the amount taxed of that fee in thecomputation of the one-sixth.47. Costs of more than one advocate be certified by the JudgeMawalla Advocates | INDUCTION MANUAL1 6 1

The costs of more than one advocate may be allowed in cases or matters inwhich, the Judge at the trial, in the case to of a plaintiff, having regard to theamount recovered or paid in settlement or the relief awarded or the nature,importance or difficulty of the case and, in case of the defendant having regard tothe amount sued for or the relief claimed, or the nature, importance or difficultyof the case has certified under his hand that more than one advocate wasreasonable and proper, and such certificate may be granted in respect of twomembers or employees of the same firm.48. Costs improperly incurred by advocate1. Where it appears to the Court or a Judge that costs have been improperly orwithout reasonable cause incurred or by reason of –a. Undue delay in proceeding under any judgement or order; orb. Any misconduct or default of the advocate,any costs properly incurred have nevertheless proved fruitless to the personincurring the same, the court or a Judge may call on the advocate by whomsuch costs have been so incurred to show cause why such costs should not bedisallowed as between the advocate and his client, and also as the case mayrequire why the advocate should not repay any costs which his client mayhave been ordered to pay to any other person, and thereupon may make suchorder as the justice of the case require.2. The court or Judge may, if it or he thinks fit, refer the matter to a TaxingOfficer for inquiry and report and direct the advocate in the first place to showcause before such taxing officer.49. When upon an award may be taxedCosts may be taxed upon an award in arbitration notwithstanding that the timefor setting aside the award has elapsed.50. No notice where defendant has not appearedNotice of taxation of costs shall not be necessary in any case in which thedefendant has not appeared in person or by advocate.Mawalla Advocates | INDUCTION MANUAL1 6 2

51. Official Receiver in bankruptcy to have noticeIn bankruptcy matters every person whose bill or charges is or are to be taxedshall, in all cases, give reasonable notice of appointment to tax the same to theOfficial Receiver, and shall on application furnish him with a copy thereof onpayment at the ordinary copying rate per folio, which payment may be charged tothe estate.52. Refusal or neglect in lodging billsWhen any party entitled to costs refuses or neglects to bring in his costs fortaxation or to procure the same to be taxed and thereby prejudices any otherparty, the taxing officer shall be at liberty to certify the costs of other parties andcertify such refusal or neglect bills or may allow such party refusing or neglectinga nominal sum or other sum for such costs so as to prevent any other party beingprejudiced by such refusal or neglect.53. Manner of preparing bills for taxation1. Bills of costs shall be prepared in five columns, as follows –a. The first or left hand column for dates showing year, month and days;b. The second for the number of items;c. The third for the particulars of the service charged for;d. The fourth for the professional charges;e. The fifth for the Taxing Officer's deduction; andf. Disbursements shall be shown separately at the foot of the bill.2. Every bill of costs which shall be lodged for taxation shall be endorsed with thename and address of the advocate by whom it is lodged, and also the nameand address of the advocate (if any) for whom he is agent.54. Advocate of petitioner to give credit for depositThe Advocate in the matter of a bankruptcy petition presented by the debtoragainst himself shall, in his bills of costs, give credit for such sum or security, ifany, as he may have received from the debtor, as a deposit on account of thecosts and expenses to be incurred in and about the filing and prosecution of suchMawalla Advocates | INDUCTION MANUAL1 6 3

petition and the amount of any such deposit shall be noted by the Taxing Officerin his certificate of taxation.55. Vouchers to be produced on taxation1. Receipts or vouchers for all disbursements charged in a bill of costs togetherwith all documents or drafts or copies thereof shall be produced on taxation.2. The preparation of drafts and other documents which are charged for by thefolio shall have the folios consecutively numbered in the margin of the same,and the number of the folios shall be endorsed therein in figures.3. The length of all documents not vouched by attested copies or othersatisfactory evidence shall be certified by the advocate, and if such certificatebe erroneous the Taxing Officer may disallow the cost of the document soerroneously certified or any part thereof.56. Certificate of Taxing Officer on bills taxed under special orderWhen a bill of costs is taxed under any special order of the court, and it appearsby such order that the costs are to be paid otherwise than out of the estate of abankrupt, minor, lunatic or deceased person the Taxing Officer shall note in hiscertificate of taxation by whom or the order manner in which such costs are to bepaid.57. Reasonable charges and expenses of witnessesThe Taxing Officer shall allow reasonable charges and expenses incurred bywitnesses called to give evidence.58. Costs where the same advocate is employed by two or more plaintiffs ordefendantsWhere the same advocate is employed by two or more plaintiffs or defendantsand separate pleadings are delivered or other proceedings had by or for two ormore of such plaintiffs or defendants separately, the Taxing Officer shall considerin the taxation of such advocate's bills of costs, either between party and party orbetween advocate and client, whether such separate pleadings or otherproceedings were necessary or proper, and if he is of opinion that any part of thecosts occasioned thereby have been unnecessarily or improperly incurred, thesame shall be disallowed.Mawalla Advocates | INDUCTION MANUAL1 6 4

59. Where parties agree to the costs to be paid1. If, after the disposal of any proceedings by the court, the parties theretoagree to the amount of costs to be paid in pursuance of the court order orjudgement therein, the parties may, instead of filing a bill of costs andproceeding to taxation thereof, request the Registrar by letter to record theagreement and, unless he considers the amount agreed upon to beexorbitant, the Registrar shall do so upon payment of the same court fee as ispayable on the filing of any document for which no special fee is prescribed.2. The agreement when recorded shall have the same force and effect as acertificate of taxation of a Taxing Officer:Provided that, if the Taxing Officer considers the amount so agreed upon tobe exorbitant, he may direct the said cost to be taxed according to theseRules.60. Final advocate to draw the bill for the whole matter1. Where there has been a change of an advocate or more than one change ofadvocates, the advocate finally on the record shall draw a single bill for thewhole of the matter in respect of which costs have been awarded.2. On taxing the bill the taxing officer shall take into account that the bill shallnot be larger than if a single advocate had been employed, and that the partytaxing the bill shall not obtain indemnity for costs which he has not paid.61. Costs between party and party where joint executors or trustees defendseparatelyIn taxing the costs between party and party of joint executors or trustees whodefend separately the Taxing Officer shall, unless otherwise ordered by the courtor judge, allow but one set of costs for such defendants when he is of the opinionthat they ought to have joined in their defence, such costs to be apportionedamong them as the Taxing Officer shall deem fit.62. Appearance in court or chambers of party not interestedWhere any party appears upon any application or proceeding in court or inchambers, in which he is not interested or upon which, according to the practiceMawalla Advocates | INDUCTION MANUAL1 6 5

of the court, he ought not to attend, he shall not be allowed any costs of suchappearance unless the court or Judge shall otherwise order.63. Notice to be given to the Taxing OfficerAt any time after fourteen days from making an order for the payment forthwithof costs when taxed, any party liable to pay the costs may give not less than onecalendar month's notice to the party entitled to tax his bill to do so, and thenotice shall be filed and delivered.64. Certificate of costs of suitNotwithstanding anything to the contrary in the these Rules, when a judge of theHigh Court enters judgment under Order 35 of the Civil Procedure Code *, hemay, on application in writing, and without the filing or taxation of any bill ofcosts, or of notice to any party, sign a certificate of the costs of the suit.65. Discretion of Taxing Officer in default of appearance of one of the partiesor his advocateThe Taxing Officer may proceed to taxation ex parte in default of appearance ofone of the parties or his advocate, and to limit or extend the time to anyproceedings before him and, for proper cause, to adjourn the hearing of anytaxation from time to time.66. Instructions to include attendance on deponentThe allowances for ‘instructions’ and "drawing an affidavit in answer tointerrogatories" and other special affidavits shall include all attendances on thedeponent to settle.67. Discretion of Taxing Officer in allowing witnesses1. The Taxing Officer shall not be absolutely bound by the scale but shall allowjust and reasonable charges and expenses as appear to have been properlyincurred in procuring evidence.2. A party who is a material and necessary witness may be allowed for his lossof time and expenses as if a stranger to the suit.Mawalla Advocates | INDUCTION MANUAL1 6 6

3. When taxing costs, witnesses' expenses shall be supported by a statementsigned by the advocate and filed with the bill of costs stating –a. The place of abode and the condition, quality, occupation; orb. Rank in life of the witnesses or intended witnesses charged for; orc. The distance they have had to travel, the mode of travel, and if by rail theclass in which such witness travelled for the purpose of attending the trial;andd. Whether to the knowledge or belief of the deponents they attended aswitnesses in any other cause or came upon any other business; ande. Also that they were material and necessary witnesses for the party on thetrial of the cause, and the notes of their evidence must be produced ontaxation.4. The allowances in respect of fees to any accountants, merchants, engineers,actuaries and scientific persons to whom any question is referred shall, savewhere the court or Judge shall otherwise order, be regulated by the TaxingOfficer subject to review by the court.68. No advocate's costs for suit without noticeIf the plaintiff in any action has not given the defendant notice of his intention tosue, and the defendant pays the amount claimed or found due at or before thefirst hearing, no advocate's costs will be allowed except on a special order of theJudge.69. Special reasons for departure from prescribed costsThe Judge may for special reasons to be certified by him allow costs in addition tothe costs provided by the scale or may refuse to allow an advocate's costs or mayallow costs at a lower rate than that provided by the scale.70. Summary proceedings1. Summary proceedings relate to suits under Order XXXVII of the CivilProcedure Code or any law substituted therefor, and all action in which theplaintiff has proceeded under a specially endorsed summons.2. The sum allowed in the scale shall be in addition to the sum disbursed forcourt costs in accordance with the scale of court fees for the time being inforce prescribing the fees leviable in civil suits.Mawalla Advocates | INDUCTION MANUAL1 6 7

71. Revocation of Rules[Revokes the Advocate's Remuneration and Taxation of Costs Rules 1920 - 1961.]72. Application of RulesUpon the commencement of these Rules they shall apply in all proceedingspending, whether in the High Court or in subordinate courts, and withoutprejudice to the validity of anything previously done but –a. If and so far as it is impracticable in any of those proceedings to apply theprovisions of these Rules, the previous practice and procedure shall befollowed;b. In any case of difficulty or doubt a Judge or the Registrar may informallygive directions as to the procedure to be adopted.Mawalla Advocates | INDUCTION MANUAL1 6 8

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SCHEDULE ISCALE OF CHARGE ON SALES, PURCHASE AND MORTGAGESVendors' Advocate: Scale Feei. For negotiating a sale of immovable property by private contract.......................................................................... 3% of the subject matterii.For deducing title to immovable property and perusing and completingconveyance (including preparation of contract of conditions of sale, if any), thescale shall be as shown here below.Purchaser's Advocate:i. For negotiating a purchase of property by private contract........................................................ scale as shown belowii. For investigating title to immovable leasehold property, and preparing andcompleting conveyance (including perusal and completion of contract, if any)Scale as shown belowAmountFeesUp to 200,000/= .............................................................. 15%Between ............. 200,000/= - 300,000/=.......................... 10%Between ............. 300,000/= - 500,000/= ......................... 8%Between ............. 500,000/= - 1 million/=.......................... 5%Between ............. 1 million/= - 3 million/= ......................... 3%Over 3 million shall be charged as if it were for 3 million.Mawalla Advocates | INDUCTION MANUAL1 7 0

Discharge of mortgages: ....................................... one-fifth of the fees for mortgagesAssignment of mortgages: .................................... same fees as for mortgagesEquitable mortgages: ........................................... same fees as for mortgagesDischarge of equitable mortgages: ......................... one-fifth of the fees for mortgagesMawalla Advocates | INDUCTION MANUAL1 7 1

SCHEDULE IISCALE OF FEES FOR LEASES OR AGREEMENTS FOR LEASESAmountFeesUp to 20,000/= ................................................................ 30%Between 20,000/= - 50,000/= ............................................ 25%Between 50,000/= - 100,000/= .......................................... 20%Between 100,000/= - 200,000/= .........................................15%Between 200,000/= - 300,000/= ........................................ 12%Between 300,000/= - 500,000/= ........................................ 10%Between 500,000/= - 1 million/= ........................................ 8%Between 1 million - 3 million/= ........................................... 5%Over 3 million .................................................................. 3%For leases of, or over five years, the fees should be increased by one-third.Mawalla Advocates | INDUCTION MANUAL1 7 2

SCHEDULE IIISCALE FEES FOR CONVEYANCES RESERVING A RENT½% of the fees prescribed under Schedule II.Mawalla Advocates | INDUCTION MANUAL1 7 3

SCHEDULE IVSCALE OF FEES FOR DEBENTURESAmountFeesUp to 200,000/= .............................................................. 15%Between 200,000/= - 300,000/= ........................................ 10%Between 300,000/= - 500,000/= ........................................ 8%Between 500,000/= - 1 million/- ......................................... 5%Between 1 million - 3 million/= ........................................... 3%Between 3 million - 100 million/= ........................................ 3%Over Shs. 100 million shall be charged as if it were for Shs. 100 million.Mawalla Advocates | INDUCTION MANUAL1 7 4

SCHEDULE VSCALE OF FEES FOR FORMATION OF COMPANIESShare CapitalFeesUp to 100,000/= A minimum of 10,000/=Shs. 100,000/= - 1 million ............................... 10,000/=Shs. 1 million - 10 million ................................. 5%Over Shs. 10 million shall be charged as if it were Shs. 10 million.Mawalla Advocates | INDUCTION MANUAL1 7 5

SCHEDULE VISCALE OF FEES FOR TRADE MARKS: INSTRUCTIONS, etc.1. Applications: Shs. Cts.a. Instructions to register one trade mark in one class............................................................................................... 1,300.00b. Instructions to register second and further trade marks in the name of thesame proprietor simultaneously per trade mark in one class.............................................................................................. 3,100.002. Registered Users:a. Instructions to file an application to enter one registered user of oneregistered trade mark or more than one registered trade mark of the sameproprietor incorporated and subject to the same conditions and restrictions ineach case:i. For the first or single registered trade mark..........................................................…………………………………… 2,600.00ii. For the second registered trade mark and any subsequent registered trademark ......................................................................... 1,100.00b. Drawing statement of case statutory declaration in support and applicationdepending on the amount of work involved but not less than............................................................................................... 2,100.00c. Drawing registered user agreement depending on the amount of workinvolved but not less than .......................................................... 3,100.00d. Instruction to file an application for cancellation of a registered user in respectof one registered trade mark or more than one registered trade mark of sameproprietor –i. For the first or single registered trade mark .......................... 1,600.00ii. For the second registered trade mark and any subsequent registered trademark ....................................................................... 1,100.00e. Drawing application for cancellation and statement of grounds depending onamount of work involved but not less than............................................................................................... 1,100.00Mawalla Advocates | INDUCTION MANUAL1 7 6

f. And for each subsequent trade mark included in the same application forcancellation the ground for cancellation being the same.................................................................................................. 400.00g. Instructions to file an application for variation of term of appointment ofregistered user ......................................................................... 2,600.003. Assignments:a. Instruction to file an application to register subsequent proprietor of oneregistered trade mark (or more than one registered trade mark standing inthe same name under the same devolution of title and filed simultaneouslywith or without goodwill)–i. For the first registered trade mark......................................................................................... 1,600.00ii. For the second registered trade mark and any subsequent registered trademark ......................................................................... 1,100.00b. Instructions to file application for directions by the Registrar foradvertisement of the assignment of trade marks in use without goodwill andaccording to the advertisement thereof –i. For one registered trade mark assigned ................................. 1,600.00ii. For every other registered trade mark assigned under the same devolutionof title simultaneously ……………………………………………….. 1,100.00c. Instructions to apply for extensions of time in which to apply for directions toadvertise ................................................................................. 1,100.004. Renewals:a. Instructions to renew the registration of one trade mark in one class............................................................... …………………………………… 1,600.00b. Instructions to renew the registration of a good and further trade mark in thename of the same proprietor simultaneously............................................................................................... 1,100.00c. Instructions to restore the registration of one trade mark in one class............................................................................................... 2,100.00Mawalla Advocates | INDUCTION MANUAL1 7 7

5. Change of Name:a. Instructions to register change of name of the registered proprietor in respectof one trade mark in one class .................................................... 1,100.00b. Instruction to register change of name of the registered proprietor in respectof second and further trademarks simultaneously for each change of nameper trade mark in one class ........................................................... 600.006. Change of Address:a. Instructions to register change of address of the registered proprietor inrespect of one trade mark in one class............................................................................................... 1,600.00b. Instructions to register change of address of the registered proprietor inrespect of second and further trademarks simultaneously for each change ofaddress per trade mark in one class.................................................................................................. 600.007. Alterations or Amendments:a. Instructions to amend or alter one registered trade mark in one class............................................................................................... 1,600.00b. Instructions to amend or alter second and further registered trademarkssimultaneously in one class per trade mark per class.................................................................................................. 600.008. Searches and Copies:a. Attendance to search the register or a file at the registry and advising thereonper quarter hour or part thereof by –i. An advocate .......................................................................... 750.00ii. An unqualified employee ......................................................... 600.00b. Instructions to obtain Registrar's preliminary advice including drawing theprescribed form ........................................................................ 1,100.00c. Instructions to obtain registry certified copies of documents –i. One copy of any document ................................................... 1,100.00ii. Second and additional copies of same document obtained simultaneously............................................................................................ 400.00Mawalla Advocates | INDUCTION MANUAL1 7 8

9. Opposition and Rectification Proceedings:a. Instructions to enter opposition or to defend opposition proceedings or toapply for rectification or to defend rectification proceedings whose suchopposition or proceedings are conducted before the Registrar, such fee as theTaxing Officer in the exercise of the discretion and taking into considerationthe nature and importance of the opposition of rectification, the value of thetrade mark to the parties concerned, the amount of evidence filed and thetime required for the preparation thereof, the general conduct of theproceedings and all other relevant circumstances shall decide but not lessthan ........................................................................................ 5,100.00b. Attendance before the Registrar conducting opposition or rectificationproceedingsi. Every whole day .......................................................................3,100.00ii. Every half day or part thereof .....................................................1,600.00c. On interlocutory matters, taking judgement, etc. every 15 minutes or partthereof ....................................................................................... 850.0010. Miscellaneous Matters:a. Instructions to advise on registrability of a mark or on a point of law ofpractice such fee as may be reasonable in the circumstances, but not lessthan …………………………………………………………………………………………………………. 300.00b. Attendance on the Registrar for every fifteen minutes or part thereof –i. For argument ........................................................................ 850.00ii. For filing papers ..................................................................... 300.00c. Correspondence where charged for separately–i. Per letter .............................................................................. 200.00or per folio .............................................................................. 70.00ii. Receiving and perusing letters per letter ..................................... 60.00or per folio .............................................................................. 35.00d. Drawing all other necessary documents (notices of opposition statutorydeclaration, counter statements, etc) per folio.................................................................................................. 250.00e. Perusing documents, pleadings, statutory declarations, etc. ………………… 35.00f. All other necessary attendance (including attendances to take minutes ofevidence of witnesses other than the party for whom the advocate is acting)per quarter hour or part thereof.................................................................................................. 850.00Mawalla Advocates | INDUCTION MANUAL1 7 9

g. The fees in items 1, 2, 3, 4, 5, 6 and 7 above are inclusive, unless otherwiseprovided, of drawing statutory forms and authorisations as necessary and ofall necessary routine correspondence with the client but they do not coveradditional matters shown in items 8 and 9 and work occasioned by objectionsor queries by the Registrar or third parties or by any other complication orunusual delay which matters shall be charged for separately.Mawalla Advocates | INDUCTION MANUAL1 8 0

SCHEDULE VIISCALE OF FEES FOR TRADE MARKS:REGISTRATION, ASSIGNMENT, EXTENSION, etc.1. Registrations:Instructions to register a patent including form of authorisation and stamping it,drawing and lodging application ........................................................ 2,100.002. Assignments:Instruction to register an assignment of a patent including drawing form ofauthorisation and stamping it and assignment, drawing and lodging application..................................................................................................... 1,600.003. Extensions:Instructions to register an extension of a patent including drawing term ofauthorisation and stamping it and making application for extension..................................................................................................... 1,600.004. Searches:Attending for searching at the Registry of patents for every 15 minutes–i. By an advocate .................................................. ………………………….. 850.00ii. By an unqualified employee .......................................................... 600.00Mawalla Advocates | INDUCTION MANUAL1 8 1

SCHEDULE VIIISCALE OF FEES IN RESPECT OF BUSINESS THE REMUNERATIONFOR WHICH IS NOT OTHERWISE PRESCRIBED1. Instructions:Such fee for instructions as having regard to the care and labour required, thenumber and length of the papers to be perused, the nature or importance of thematter, the amount or value of the subject matter involved, the interests of theparties, complexity of the matter and all other circumstances of the case as itmay be fair and reasonable, but so that due allowance shall be given for othercharges raised under this Schedule.2. Drawing and Perusing, etc. Per folio Shs. Cts.For drawing ...................................................................................... 250.00For engrossing .................................................................................... 50.00For fair copying ................................................................................... 40.00For perusing ....................................................................................... 50.003. Attendance:i. In ordinary cases, per 15 minutes or part thereof .... ………………………….. 750.00ii. On routine telephone calls within Tanzania for three minutes or part thereof(in other cases the Taxing Officer may increase or diminish the charges if forany special reason he sees fit) ....................................................... 200.004. Time Engaged:Mawalla Advocates | INDUCTION MANUAL1 8 2

Where the charge is so based in lieu of charges per item of work done per hour orpart thereof ................................................................................. .. 3,000.005. Correspondence:Letters ............................................................................................... 80.00or per folio ......................................................................................... 80.00Receiving and perusing letters .............................................................. 60.00or per folio ......................................................................................... 40.006. Opinions:For formal written opinion, such fee as may be reasonable in the circumstances,having regard to the same considerations as set out above for the assessment ofinstructions.7. Journey from Home:For every day of not less than seven hours employed ............................... 10.00Provided that the Taxing Officer may increase or diminish the above allowance iffor any special reason he sees fit.8. Debt Collection:In respect of non-contentious debt collection matters an advocate may enter intoa general agreement with a client to charge therefor upon the following inclusivescale in lieu of charging per item for work done:Provided that in any case where not more than one letter of demand has beenwritten the scale shall be reduced by one-half subject to a minimum fee of Shs.1,000/= and provided further that where the letter of demand is followed by theinstitution of proceedings at the instance of the same advocate, the scale for debtcollections shall be 5% of the total debt to be collected. The scales forDEBENTURES should apply to CHATTELS TRANSFERS.Mawalla Advocates | INDUCTION MANUAL1 8 3

9. Summary Suits.............3% of the value of the subject matter of the suit both in the High Courtand subordinate courts.Mawalla Advocates | INDUCTION MANUAL1 8 4

SCHEDULE IXSCALE OF FEES FOR CONTENTIOUS PROCEEDINGSFOR LIQUIDATED SUM IN ORIGINAL AND APPELLATEJURISDICTIONAmountFeesFor any claim not exceeding 20,000/= 25% - 30%Between 20,000/= and 50,000/= 20% - 25%Between 50,000/= and 100,000/= 15% - 20%Between 100,000/= and 200,000/= 12% - 15%Between 200,000/= and 500,000/= 8% - 10%Between 500,000/= and 1 million 5% - 8%Between 1 million and 3 million 3% - 7%Over 3 million ..................................... 3%Provided that where the defendant does not dispute the claim and does not file adefence, the scale of fees should be two-thirds of the fees above.Mawalla Advocates | INDUCTION MANUAL1 8 5

3. Copies:Per folio .......................................................................................... 30.004. Perusing:Per folio .......................................................................................... 30.005. Letters and Attendances:Including those necessary in ascertaining the particulars, extent and identity of anestate, and the raising and settlement of estate duty –a. Letters dispatched ....................................................................... 110.00or per folio ................................................................................... 70.00b. Letters received and perused .......................................................... 50.00or per folio ................................................................................. 30.00c. Attendances –i. In ordinary cases of 15 minutes or part thereof ............................760.00ii. Routine telephone calls within Tanzania for three minutes or part thereof..............................................................................................110.00iii. In other cases the taxing officer may increase or reduce the abovecharges if, for any special reason, he sees fit.6. Actual Administration of a Testamentary or Other Estate or Trust:a. Such annual or semi-annual fee as may be reasonable in the circumstances,having regard to the care and labour required, the number and length of theMawalla Advocates | INDUCTION MANUAL1 8 7

papers to be perused, the value and complexity of the estate, the interests ofthe parties and all other relevant circumstances; or by agreement of clientand advocate.b. An annual commission of such amount as the taxing officer shall considerreasonable, having regard to all the circumstances, but not exceeding inaggregate the following rates–i. On the estimated net capital value of the estate ......... 1½% per annumii. On the amount of the income of the estate ................... 2% per annumiii. On the capital value of any portion of the estate which is realised orinvested .................................................................. 3% per annumor by agreement of client and advocate.c. An amount based upon Schedule VIII provided that–i. In relation to a shorter period than a year or half year, a fee underparagraph (b)(i) shall be calculated with reference to that period;ii. A fee charged under paragraph (a) or (b) shall include all necessarycorrespondence received and sent and attendance relative thereto and thepreparation of the set of inventory and accounts for that year but anyadditional inventories or accounts required or formal documents filed orproceedings taken under the Probate and Administration of Estates Act *shall be charged for separately under the appropriate paragraphs of thisSchedule.Mawalla Advocates | INDUCTION MANUAL1 8 8

SCHEDULE XICOSTS OF PROCEEDINGS IN THE HIGH COURT AND SUBORDINATECOURTS1. Instruction Fees:The fee for instructions in the suit shall be as prescribed in these paragraphs.Shs.a. To present or oppose a petition for winding up a company ............ 10,000.00b. To support a petition for winding up a company ............................ 2,100.00c. To present a petition for dissolution of marriage, nullity, judicial separation –i. Where the proceedings are not defended ................................ 5,100.00ii. Where the proceedings are defended or to defend such proceedings: suchsum as the Taxing Officer shall consider reasonable but not less than...................................................................................... 10,100.00iii. To apply for ancillary relief –If application heard together with petition or answer, as the case may be......................................................................................... 2,100.00If application not heard together with petition or answer as the case maybe ..................................................................................... 3,100.00iv. To apply for custody or access .............................................. 3,100.00v. To present or defend an application to a judge under the Law of Marriage(Matrimonial Proceedings) Rules or the Adoption of Children Act * coveredby the above ...................................................................... 2,100.00d. To present or oppose such an application for adoption –i. Such sum as the Taxing Officer shall consider reasonable but not less than................................................................................ 10,100.00ii. To present or oppose an application under the Adoption Ordinance orsubstitute legislation ............................................................ 5,100.00Mawalla Advocates | INDUCTION MANUAL1 8 9

e. To institute and conduct or to defend garnishee proceedings: Such sum as theTaxing Officer in his discretion shall consider proper but not less than............................................................................................... 510.00f. To present an application for leave for a prerogative order: Such sum as theTaxing Officer shall consider reasonable but not less than ............... 2,100.00g. To present or oppose an application for a prerogative order: Such sum as theTaxing Officer shall consider reasonable but not less than ............... 6,100.00h. To sue or defend in any case not provided for above: (as shown below)i. To present or oppose an appeal in any case not provided for above: (asshown below)j. For applications, notices of motion or chamber applications, (including appealsfrom taxation) (as shown below)Unopposed ..................................................................... 1,100.00Opposed ........................................................................ 3,100.00Provided that –i. The Taxing Officer, in the exercise of his discretion, shall take intoconsideration the other fees and allowances to the advocate (if any) inrespect of the work to which any such allowance applies, the nature andimportance of the cause or matter, the amount involved, the interest ofthe parties, the general conduct of the proceedings, and all other relevantcircumstances;ii. in any case in which a certificate for more than one advocate shall havebeen given by the judge, the instructions fee allowed on taxation asbetween party and party shall be increased by one third and othercharges shall be doubled where requisite;iii. for the purpose of assessing an instructions fee in a suit for the possessionof premises with or without a claim for arrears of rent or mesne profits,the value of the subject matter shall be taken to be one year's rent of thepremises (or, where no rent has been shown but mesne profits) togetherwith the arrears of rent or mesne profits (if any) is found due.2. Copies:a. Plaint, written statement of defence, affidavit, petition of appeal, crossobjections to petition, interrogatories, replies to interrogatories, agreement insatisfaction of suit, or for reference to arbitration, exhibit, bill of costs andevery other document (whether for court or opposing party) per folio…………………………………………………………………………………………………………………… 30.00b. The actual cost of copies of judge's notes bespoken from day to day as a caseproceeds may be allowed if certified for by the trial judge.c. Printing actual costs, supported by vouchers, shall be allowed (subject to Rule56).Mawalla Advocates | INDUCTION MANUAL1 9 0

d. In special cases in addition to preparing and making copies of any account orother document, not being notes or observations relating to the evidence ofwitnesses only, which may be necessary for the judge's or advocate's use attrial; such sum as may be reasonable not exceeding per folio ……………. 110.00e. Other copies: per folio .................................................................. 30.003. Service:a. Within three kilometres of the court ................................................. 70.00b. Every additional kilometer over these:such amount as is reasonable, not exceeding per kilometre ................. 30.00c. By post, if authorized ..................................................................... 40.004. Plans, Models, etc.Plans, charts, photographs or models for use of judge at trial: such sum as maybe reasonable under the circumstances.5. Translation:Such sum as is reasonable but not less than per folio ............................... 70.006. Costs in Unopposed Execution Proceedings:Costs in execution proceedings which are not opposed except on the grounds ofthe judgement debtor's inability to pay or grounds analogous thereto –a. Instructions to execute decree and drawing necessary application........................................................................................... 1,100.00b. Attendance at court filing application .......................................... 110.00c. Attending court to peruse order ................................................. 160.00Mawalla Advocates | INDUCTION MANUAL1 9 1

SCHEDULE XIIBANKRUPTCY PROCEEDINGS:PETITIONING DEBTOR'S ADVOCATE'S COSTSINSTRUCTIONS FOR PETITIONINSTRUCTION FEES AS PRESCRIBED IN CONTENTIOUS MATTERSIN SCHEDULE IXInstructions to apply for discharge ...................................................... Shs 1,100.00A Certificate of the Official Receiver as to the value which the assets are likely to realiseshall be produced to the Taxing Officer and the allowance for instructions for petitionmade accordingly.In cases where a composition is accepted and confirmed by the court the value of theassets shall be taken at the amount required for the purposes of composition.PETITIONING CREDITOR'S ADVOCATE'S BILL OF COSTSInstructions for petition to adjudicate debtor bankrupt is as per scales prescribed incontentious matters.Instructions for appointment of interim receiver of a bankrupt's estate ............... 210.00Where the debtor disputes the statements in the petition, further instruction ...... 610.00DEBTOR'S ADVOCATE'S COSTSWhere the court allows costs to the debtor on dismissal of petition in bankruptcy:Mawalla Advocates | INDUCTION MANUAL1 9 2

Instruction to oppose petition ..................................................................... 1,100.00The scale of costs in bankruptcy matters is supplemental to all other scales of costs asprovided by rules of court for taxation, and the Taxing Officer shall in taxing bills of costsin such matters tax all acts, appearances, and work done not provided for in the abovescale according to such scale or scales in force for the time being for the taxation ofcosts.BANKRUPTCY PROCEEDINGS DRAWINGConcise statement, plaint, written statement, interlocutory application, notice of motionor chamber application originating summons, affidavit, petition of appeal, interrogatories,agreement for compromise, adjustment or satisfaction of suit, or for reference toarbitration (under two folios) ........................................................................ 160.00The like over two folios additional per folio after the first two .............................. 70.00Drawing creditor's or debtor's petition that debtor be adjudicated bankrupt per folios Shs.30/= but not less than ................................................................................. 110.00Drawing notice of objections by debtor to creditor's petition where the court allows coststo the debtor on dismissal of creditor's petition, per folio Shs. 30/= but not less than................................................................................................................. 110.00All other necessary documents under two folios ................................................ 70.00The like over two folios, per folio ..................................................................... 30.00Every agreement raising questions of law or fact for the decision of the court (unlesscertified by the judge to be allowed at a higher rate) ....................................... 410.00Bill of costs, per folio ..................................................................................... 30.00COPIESOf plaint, written statement, affidavit, petition of appeal, cross objections to petition,interrogatories, replies to interrogatories, agreement in satisfaction of suit, or forreference to arbitration, exhibit, bill of costs and every other necessary document(whether for court or opposing party) per folio .................................................. 30.00Mawalla Advocates | INDUCTION MANUAL1 9 3

The actual cost of copies of Judge's notes from day to day as a case proceeds may beallowed if certified by the trial Judge. Actual cost of printing supported by vouchers shallbe allowed.ATTENDANCESa. On any necessary application to or attendance on the Registrar ................... 760.00b. Where there are several deponents, or it is necessary for the purpose of having anaffidavit sworn or to employ an agent: Reasonable allowance may be made onspecial grounds by the Taxing Officer.c. To inspect or produce for inspection, pursuant to a notice per half hour or partthereof provided that no allowance shall be made for any notice or inspection whereit is shown that there was not good and sufficient reasons for giving the same........................................................................................................... 310.00d. At office of court or upon opposite party on his advocate not otherwise provided for,which may be necessary: such fee as is reasonable but not less than............................................................................................................. 20.00e. Where in consequence of anything done by the opposite party it becomes necessaryto advise or receive instructions from a client in the progress of an action or matter,for each necessary attendance: Such fee as is reasonable but not less than……………………………………………………………........................................................ 210.00f. At court on settlement of issues or for order, to make or oppose any application ormotion before the Judge or District Registrar in chambers ……………………………… 300.00g. For the second or any further day's attendance on any such application or motion, ifspecially allowed by the order of the Judge or Registrar..................................................................................……………………………..300.00h. At a meeting of creditors of a bankrupt per half hour or part thereof ……………. 300.00i. On behalf of petitioning creditor at court on presentation of petition that debtor beadjudicated bankrupt..............750.00 per 30 minutesj. On petitioning creditor or receiver after receiver appointed and giving him allnecessary information ...................................................... 750.00 per 30 minutesk. In court or in chambers on any matter on a date fixed by the court for hearing whencase cannot be taken and notice has been given on the previous day that case willnot be taken.................................................................... 750.00 per 30 minutesl. To hear a deferred judgement or to obtain judgement on an arbitrator's award orcommissioner's report when the award or report is not disputed..................................................................................... 750.00 per 30 minutesm. In court on order day when summons unserved ................... 750.00 per 30 minutesIn court to ask for judgement where claim admitted before the hearing………………………………………………………………………………………………….. 750.00 per 30 minutesn. In court for orders if defendant served and plaintiff proves his case or defendantappears and admits the claim and judgement is given …………..750.00 per 30 minuteso. At office of court or Registrar to bespeak or receive copies of proceedings orapproving draft decree ..................................................... 750.00 per 30 minutesMawalla Advocates | INDUCTION MANUAL1 9 4

p. With judge or with judge and assessors on a view out of court: The same fees as forattendance in court conducting case, in addition to all expenses properly incurred ingetting to and from the place viewed ……………………………………….750.00 per 30 minutesq. Before a commissioner for adjustment of accounts ………………. 750.00 per 30 minutesr. Before an arbitrator: Same fees as for conducting a case in court……………………………………………………………………........................... 750.00 per 30 minutess. Before Taxing Officer on taxation ................................... 750.00 per 30 minutest. Special not otherwise provided for at Taxing Officer's discretion…………………………….……………………………………………………………………. 750.00 per 30 minutesu. Examining and taking minutes of evidence of each witness afterwards allowed ontaxation ......................................................................... 750.00 per 30 minutesv. In special cases, in addition, for preparing and making copies of any account or otherdocuments not being notes or observations relating to the evidence of witnesses onlywhich may be necessary for the judge's or advocate's use at the trial: Such sum asmay be reasonable, not exceeding .....................................750.00 per 30 minutesPERUSALSa. Of pleadings, memo of appeal interrogatories and answers thereto, notice to admitor produce, petition to wind up company, petition in bankruptcy, notice of motion incourt, originating summons or other necessary document not specifically providedfor ........................................................................................................ 30.00or per folio …........................................................................................... 30.00a. Of affidavits, per folio 25 cents but not less than ......................................... 25.00b. Of notices and other formal documents ...................................................... 30.00c. Of necessary letter .................................................................................. 30.00Exhibits attached to affidavits will not as a rule be allowed for unless they arerequired to be read in detail as part of the affidavit.d. For reading and correcting proofs of printed matter per folio ......................... 30.00COSTS IN SUITS FOR DEBT OR LIQUIDATED DEMANDThe cost of a suit for a debt or liquidated demand in money with or without interest dueon a contract expressed or implied where the amount claimed is paid either into court orto the plaintiff before the date fixed in the summons for the first attendance of thedefendant:a. Where there is one defendant ......................................................……….. 2,100.00b. For each defendant after the first ............................................................ 210.00Mawalla Advocates | INDUCTION MANUAL1 9 5

c. If substituted service is effected the following additional costs shall be charged......................................................................................................... 1,300.00In the event of the suit being defended these costs shall not apply.SERVICEa. Within three kilometres of the court ........................................................... 70.00b. Every additional kilometre over three: such amount as is reasonablec. By post if authorised ................................................................................ 40.00PLANS, MODELS, ETC.Plans, charts, photographs or models for use of judge at trial: Such sum as may bereasonable.TRANSLATIONOf necessary documents or accounts, per folio .................................................. 70.00ALLOWANCE TO WITNESSESThe allowance shall be for the number of days a witness was necessarily absent fromhome for the purpose of the trial in going, remaining and returning–1. Public employees: According to their allowances while on official duty.2. Others: According to their income.3. Professional men in practice: ………………………………………….. 1600.00 per day.GENERAL MATTERSConsultation fees ............................................................... 250.00 per 15 minutesMawalla Advocates | INDUCTION MANUAL1 9 6

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CHAPTERFOURManagement of Legal Projects – the MawallamethodologyAll legal projects undertaken by lawyers working for Mawalla Advocates are conducted interms of the methodology outlined below, which has been developed and proven overdecades of Mawalla legal practice.First step: FactsList the relevant facts of the case/problem. Keep in mind that two types are applicable:1. Material facts -- in terms of the law (relevant facts)2. Immaterial facts -- those facts that do not directly affect the outcome.Second step: IssuesThe problem to be addressed -- how the problem is identified will probably alsodetermine how the solution is identified.Mawalla Advocates | INDUCTION MANUAL1 9 9

Third step: LawThis is the scoping of the law -- identify the area of law in which laws or sets of lawapply.Fourth step: MethodologyThis is the process through which the conclusion is reached. The three types of processesare:1. Lawsuit, in which a case is made2. Research-based conclusion• Desk research• Interviews• Legal opinions2. Administrative interpretation: for example, seeking an interpretation of the lawfrom a relevant officer ie. Tax Commissioner.A combination of any or all of the above processes can be selected, following which:• Establish a timeframe for completing this project• Calculate as accurately as possible the costs of implementing this project.Fees and expenses for legal services1. Fees/billings and expenses are categorised and calculated in terms of thefollowing:Mawalla Advocates | INDUCTION MANUAL2 0 0

• Retainer -- engages or reserves the services of a lawyer in a manner thatprecludes that lawyer from being engaged by others with counter-intereststo that client.• Contingent fee -- based on the lawyer’s predicted outcome of the case,along with the client’s unwillingness or incapacity to pay a fee in advance.• Flat charge or unit fee -- applied for a specific, one-off project or case,ie. the eviction of a tenant.• Time charge -- the rate applied based on cost plus profit for the amountof time spent on the client's case. The lawyer is compelled to take carefulnote of hours and minutes worked on the specific project.2. Calculate travel expenses.3. Calculate cost of materials to be purchased.4. Draw up a work schedule/timeframe for the amount of time, or number of days,required to complete each step of the project.5. Lastly, argue the case or form the considered opinion (judgment, conclusion orhypothesis).Mawalla Advocates | INDUCTION MANUAL2 0 1

CHAPTERFIVEFunctions of a Notary Public and Commissioner for Oaths(Based on English Laws and Practise)A Notary Public is an officer who can administer oath and statutory declarations, witnessand authenticate documents, and perform certain other acts depending on thejurisdiction.In Tanzania, the Notary Public and Commissioner for Oath performs the functions andduties commonly performed by the Notary Public and Commissioner for Oath in England(s. 2 of the Notary Public and Commissioner for Oath Act Cap 12 of the Laws of TanzaniaRevised Edition 2002). In Tanzania a Notary Public and Commissioner for Oath is anAdvocate of the High Court or any person entitled to practise in terms of clause s. 3of the Notary Public and Commissioner for Oath Act Cap 12 of the Laws of TanzaniaRevised Edition 2002. Also certain officers are entitled to the powers and duties of NotaryPublic and Commissioner for Oath in terms of clause s. 10 of the Notary Public andCommissioner for Oath Act Cap 12 of the Laws of Tanzania Revised Edition 2002.Mawalla Advocates | INDUCTION MANUAL2 0 2

Functions of a Notary PublicPrepare documents.Authenticate the contents of documents.Attest execution of documents.Provide certificates certifying the genuineness of copy documents, signatures andexecution of documents.Take declarations, affidavits, oaths and acknowledgments.Arrange translations.Prepare and witness powers of attorney for use overseas.Provide documents to deal with the administration of the estate of people who areabroad or own property abroad.Deal with purchase or sale of land and property abroad.Authenticate personal documents and information for immigration or emigrationpurposes, or to apply to marry or to work abroad.Authenticate company and business documents and transactions.Conduct dispute resolution and record private and commercial agreements.Witness/attest events and transactions.The most common function they undertake is to notarise documents, or completeNotarial Certificates of documents that are required in foreign countries. Each NotaryPublic has an official Notarial Seal. This seal is in a form that is unique to each Notary.The Notarial Seal is used by the Notary in completing the notarising (execution,witnessing or certification) of documents.A Notary Public is required to keep and maintain a Notarial Register of all Notarial Acts.This is not a common practice in Tanzania however it is useful for purposes of checkingforged notarised documents.A Notary is entitled to, and usually does, charge fees for undertaking all Notarial Acts asprovided in the first schedule of the Notary Public and Commissioner for oath Act cap12of the Laws of Tanzania Revised Edition 2002Mawalla Advocates | INDUCTION MANUAL2 0 3

1. ApostilleIn 1961 many nations joined to create a simplified method of ‘legalising’ documentsfor universal recognition. This group of nations formed what is known as the HagueConvention. They adopted a document referred to as an Apostille that isinternationally recognised by all member nations. Documents sent to membernations, completed with an apostille at the state level, may be submitted directly tothe member nation without further action. Documents sent to non-member nationsrequire a certification (vs. an apostille) of the official’s signature.An Apostille Certificate is an official certificate issued to documents in order that theymay be recognised in member states without further Legalisation.Typically the Apostille Certificate is issued by the state from which the documentoriginates although in some cases another state can issue the apostille. Once adocument has had an Apostille Certificate attached to it confirming the authenticityof signatures and seals it can be presented to any country which recognises theapostille. The authority receiving the document should then accept the seals orsignatures as true and valid without requesting further evidence or proof.The Apostille Certificate follows a prescribed format and must include the followinginformation:-1. Country of issue.2. The name of the person who signed the document.3. The capacity in which the person signed the document.4. Details of any seal on the document.5. Place of issue.6. Date of issue.Mawalla Advocates | INDUCTION MANUAL2 0 4

7. Issuing authority.8. Apostille Certificate number.9. Stamp of issuing authority.10. Signature of representative of issuing authority.Four criteria must be met in order for the document to be certified before anapostille certificate is issued, are:1. Country of origin of the document to be authenticated.2. Name and surname of the signatory of the document (i.e. Name of NotaryPublic or lawyer or other responsible person who has prepared the documentfor certification by Apostille).3. Position of the signatory of the authenticated document (i.e. Profession ofNotary Public or lawyer or other responsible person).4. Description of any seal or stamp on the document to be authenticated (i.e.Company Seal, official seal of foreign country, etc.).Even countries not listed in the Hague Convention may still accept the Apostille butin some cases will require further legalisation via their Embassy.Tanzania is a non Hague Convention member as of September 2008.2. Legalisation of DocumentsLegalisation is the process by which the signature and seal of the notary areauthenticated by the Foreign Office and the Foreign Embassy.Mawalla Advocates | INDUCTION MANUAL2 0 5

Documents which are being presented in a country which is not party to The HagueConvention relating to an apostille will often request further legalisation. This usuallyinvolves having an apostille attached to the document and then carrying out furtherlegalisation through the embassy of that country.This can add considerable complexity to the process as all embassies have differentprocedures and costs. It is also advisable to ask the authority that you intend topresent the document to what their exact requirements are.3. Notarisation of DocumentsNotarisation is the ‘act of witnessing’ by the notary public in accordance withspecifications of state law. Notarization involves signed documents and requires thenotary to ensure the signer’s identity and willingness to sign.The notarisation of a document will detect and deter fraud when the proper steps ofnotarisation are followed.However, a notarisation does not: 1. prove the truthfulness of statements containedin the document, 2. legalize or validate the document, or 3. by itself protect aperson’s rights to his/her artistic creations or inventions.When notarising, skim the document for blanks. If the blanks are intended to be leftunfilled, the signer needs to line through each space or write ’not applicable.’ Also,be sure all signatures are original and made in ink.4. Stamps and sealsThe law requires notaries public to use a Notary stamp or seal. The stamp or sealmust include: 1. the words “Notarial Seal”, 2. the name of the Notary Public, 3. date,Mawalla Advocates | INDUCTION MANUAL2 0 6

and 4. place. Under s.8 of the Notary Public and Commissioner for oath Act Cap 12of the Laws of Tanzania Revised Edition 2002 every notarisation should state theplace and date of which it is made.5. Certification and authenticationCertification means to attest as being true or as being represented or as being up toa standard; to inform with certainty; to guarantee personally as to signature andamount by so indicating on its face. It is making a declaration in writing under handand seal.Authentication is attestation made by a proper officer by which he certifies that arecord is in due form of law, and that the person who certifies it is the officerappointed to do so.6. TranslationThe list of official documents, which require Certified Translation, includes:Birth Certificates.Marriage Certificates.Death Certificates.Divorce or separation papers.Maintenance or Child support papers.Adoption papers.Custody papers.Notarial deeds.Court rulings.Diplomas and Degrees.Affidavits.Statements.Wills.Mawalla Advocates | INDUCTION MANUAL2 0 7

Medical statements.Agreements.Contracts.Memoranda and Articles of Association.Official correspondence.Any other document requested by authorities, companies or individualcustomers.Certification/notarisation of a translation (also called authentication oraccreditation) is required when a translation is needed for official purposes. Forofficial documents and deeds requested by public authorities/government bodies,the translation needs to be certified/notarised by Affidavit. This is a declarationwhich is made in writing and on oath (sworn) in front of an advocate or notarypublic that the translation is, to the best of the translator's knowledge, completeand accurate. The translation and a copy of the original are marked with acertified stamp.FEES FOR NOTARIAL ACTSUSD1. Authenticating the contents of documents. $100 per folio2. Arranging translations. $100 per folio3. Preparing and witnessing powers of attorney for use overseas. $1004. Providing documents to deal with the administration of the estate of peoplewho are abroad, or owning property abroad. $1005. Dealing with purchase or sale of land and property abroad. -6. Authenticating personal documents and information for immigration oremigration purposes, or to apply to marry or to work abroad.$100 per folioMawalla Advocates | INDUCTION MANUAL2 0 8

7. Authenticating company and business documents and transactions. $100 per folio8. Conducting dispute resolution and recording private and commercialagreements. $1009. Witnessing/attesting events and transactions. $10010. For any protest, if not exceeding 200 words, filling the original and furnishingone certified copy if required. $30011. If the protest (above) exceeds 200 words, for every additional 100 words, orpart thereof. $4012. Administering an oath, or receiving a declaration or affirmation withoutattestation of signature. $2013. Administering an oath, or receiving a declaration or affirmation withattestation of signature. $10014. For every exhibit relation to item (13). $1015. Attesting a signature, or administering an oath or receiving a declaration oraffirmation, for the purpose of obtaining relief from income tax. $2016. For each signature attested by notary public in any document not otherwiseprovided for. $8017. Certifying a copy of any document, if not exceeding 100 words. $40i. If the document or part of a document exceeds 100 words, orii. For every addition of 100 words or part thereof. $2018. Directing search for, or obtaining, from a public record office or elsewhere,extracts from local registers, or copies of wills, deeds, or other matters, inaddition to expenses incurred and any fees for attestation. $80Mawalla Advocates | INDUCTION MANUAL2 0 9

19. Affixing notarial signature and seal, if enquired, to any document nototherwise provided for in this schedule. $8020. For every notary public seal affixed to a document, packet or article, when nosignature is required. $80FEES WHICH MAY BE LEVIED BY COMMISSIONER FOR OATHSUSD21. For taking an Affidavit or declaration. $2022. For every exhibit to an affidavit or declaration. $1023. Attending to administer an oath or affirmation or to take a declarationelsewhere than at the office or place of business of the Commissioner forOaths, in addition to expenses incurred and the ordinary fee thereof. $100Mawalla Advocates | INDUCTION MANUAL2 1 0

CHAPTER 12:THE NOTARIES PUBLIC AND COMMISSIONERS FOR OATHS ACT[PRINCIPAL LEGISLATION]ARRANGEMENT OF SECTIONSSectionTitle1. Short title.2. Interpretation.3. Persons entitled to practise as notaries public and commissioners for oaths.4. Enrolment and granting of certificates.5. Suspension or removal from roll.6. Penalty for unlawfully practising.7. Bar on commissioners for oaths practising when interested.8. Jurat to state when oath is taken.9. Fees for certificates.10. Certain public officers to have powers of a notary public and commissioner foroaths.Mawalla Advocates | INDUCTION MANUAL2 1 1

11. Foreign service officers to have powers of a notary public.12. Minister may empower foreign diplomatic or consular officers to exercise powersof notaries.13. High Court may make rules with the President's approval.Mawalla Advocates | INDUCTION MANUAL2 1 2

SCHEDULESCHAPTER 12:THE NOTARIES PUBLIC AND COMMISSIONERS FOR OATHS ACTAn Act relating to Notaries Public and Commissioners for Oaths.[27th January, 1928]Ords. Nos.5 of 192838 of 1955[R.L. Cap. 12]G.N. No. 22 of 1928Acts Nos.49 of 19641 of 19663 of 197113 of 197210 of 1996Mawalla Advocates | INDUCTION MANUAL2 1 3

1. Short titleThis Act may be cited as the Notaries Public and Commissioners for Oaths Act.2. Interpretation Ord. No. 38 of 1955 s. 2In this Act, unless the context requires otherwise:–‘practise as a commissioner for oaths’ means perform, mutatis mutandis, thefunctions and duties commonly performed by a commissioner for oaths inEngland;‘practise as a notary public’ means perform, mutatis mutandis, the functions andduties commonly performed by a notary public in England;‘roll’ means the roll of notaries public and commissioners for oaths kept by theRegistrar of the High Court in accordance with the provisions of section 4.3. Persons entitled to practise as notaries public and commissioners for oaths1. Any of the following persons shall, except as provided in subsection;2. Be entitled to practise as a notary public and Commissioner for Oaths inMainland Tanzania in accordance with the provisions of this Act and to levy feesin accordance with the First Schedule:-a. an advocate; andb. a person entitled to practise as a notary public in England, Scotland,Northern Ireland or the Republic of Ireland.Mawalla Advocates | INDUCTION MANUAL2 1 4

3. The following persons shall not be entitled to practise as notaries public orcommissioners for oaths–a. any advocate who is suspended from practice until the period of suspensionends;b. any person whose name is removed from the roll of advocates otherwisethan at his own request, until his name is restored to the roll of advocates;c. any person whose name is removed from the roll of notaries public andcommissioners for oaths or who is suspended from practice as a notarypublic or commissioners for oaths in any reciprocating commonwealthcountry for professional misconduct, until his name is restored to the roll.4. In this section the expression "advocate" has the same meaning as in theAdvocates Act *, and the expression "roll of advocates" means the roll ofadvocates kept by the Registrar of the High Court in accordance with theprovisions of Part II of that Act.4. Enrolment and granting of certificates Ord. No. 38 of 1955 s. 41. Any person mentioned in section 3 who is entitled to practise as a notary publicand commissioner for oaths shall, on application to the Registrar of the HighCourt and payment to him of the prescribed fee, and upon signing a roll to bekept by the Registrar, be granted a certificate in the form in the SecondSchedule, which certificate shall, subject to the provisions of section 5, entitlehim to practise as a Notary Public and Commissioner for Oaths in MainlandTanzania so long as it is in force.2. Every certificate shall cease to be in force after the 31st December nextfollowing the date of issue, unless it is renewed.3. Every certificate shall be renewed, by endorsement, upon the application of theholder and payment of the prescribed fee.4. The granting of a certificate under this section and its renewal shall berecorded in the roll.Mawalla Advocates | INDUCTION MANUAL2 1 5

5. When a certificate granted under this section is lost, destroyed or mutilated itshall be replaced by a fresh certificate upon the application of the personentitled to it and payment of the prescribed fee.5. Suspension or removal from roll1. A notary public and commissioner for Oaths may be suspended frompractising or his name may be removed from the roll by order of a judge ofthe High Court if he is guilty of unprofessional conduct or if he otherwisebecomes a person who, under subsection (2) of section 3, would not beentitled to practise as a notary public or commissioner for oaths:Provided that no such order shall be made until the notary public andcommissioner for Oaths has had opportunity of showing cause against suchorder.2. Proceedings to suspend or remove from the roll the name of a notary publicand commissioner for oaths shall be commenced by an application to a judgeof the High Court in chambers for a rule to issue to the notary public andcommissioner for oaths named to show cause why he should not besuspended or why his name should not be removed from the roll, as the casemay be.3. The application may be made by the Attorney-General or by the personaggrieved by the action of the notary public and commissioner for oathscomplained against.4. In the event of a notary public or commissioner for oaths being suspendedfrom practice or his name being removed from the roll in proceedings undersubsection (3), any certificate issued to him under the provisions of section 4shall be deemed to be suspended for the duration of such period ofsuspension or, in the case of the removal of his name from the roll, to becancelled.5. Any person so suspended or whose name has been removed from the rollshall be at liberty to appeal against the order of suspension or removal of hisname within thirty days of the making of the order to the Court of Appeal.Mawalla Advocates | INDUCTION MANUAL2 1 6

6. Pending the hearing of the appeal, any person who has been suspended frompractise or whose name has been removed from the roll shall not be entitledto practise except where the period of suspension ends before the hearing ofthe appeal, in which event he shall be at liberty to resume his practice afterthe period of suspension has ended.7. On appeal to the Court of Appeal, the Court may confirm or set aside theorder appealed against or, in the case of an order of suspension, may varythe period and may make any incidental order that it may deem necessary.8. The Registrar of the High Court shall send to the High Court of a reciprocatingcountry a certified copy of every order (including orders made on appeal)made under or by virtue of this Act as to removing the name of any personfrom the roll, as to restoring the name of any person to the roll or as tosuspending any person from practice.9. In subsection (8), the expression "reciprocating commonwealth country" hasthe same meaning as in section 28 of the Advocates Act *.6. Penalty for unlawfully practising1. Subject to the provisions of section 10, any person who holds himself out tobe a notary public or commissioner for oaths or receives any fee or reward asa notary public or commissioner for oaths, unless he holds a valid certificategranted under this Act, shall be guilty of an offence and liable to a fine notexceeding one thousand shillings and for a second or any subsequent offenceto imprisonment for a period not exceeding six months or to a fine notexceeding two thousand shillings or to both.2. Nothing in this section shall be construed as exempting any person from anyprosecution under the provision of any other law to which he would otherwisebe liable:Provided that no person shall be punished twice for the same offence.Mawalla Advocates | INDUCTION MANUAL2 1 7

7. Bar on commissioner for oaths practising when interestedNo commissioner for oaths shall exercise any of his powers as a commissionerfor oaths in any proceedings or matter in which he is advocate to any of theparties or in which he is interested.8. Jurat to state when oath is takenEvery notary public and commissioner for oaths before whom any oath oraffidavit is taken or made under this Act shall state truly in the jurat ofattestation at what place and on what date the oath or affidavit is taken ormade.9. Fees for certificates1. The fees in the Third Schedule are hereby prescribed for the matters set outin that schedule.2. The High Court may by notice published in the Gazette amend the FirstSchedule.10. Certain public officers to have powers of a notary public andcommissioner for oaths1. Every officer to whom this section applies shall have the powers and duties ofa notary public in respect of administering oaths, taking affidavits, attestingMawalla Advocates | INDUCTION MANUAL2 1 8

signatures and certifying copies of documents and shall also have all thepowers and duties of a commissioner for oaths under this Act.2. This section shall apply to–a. any person employed by the Government of the United Republic and who,under the provisions of section 3 of the Advocates Act *, is entitled topractise as an advocate of the High Court;b. any person employed by the Tanzania Legal Corporation established by theTanzania Legal Corporation (Establishment) Order, and who, under theprovisions of section 3 of the Advocates Act, is entitled to practise as anadvocate of the High Court;c. the Registrar of the Court of Appeal, the Registrar of the High Court andevery Deputy Registrar;d. a magistrate;e. an Administrative Officer in the service of the Government of the UnitedRepublic;3. Any fee taken by an officer to whom this section applies for any matter underthis Act shall be paid by such officer–a. where such officer is an employee of the Tanzania Legal Corporation intothe general revenue of that Corporation;b. in any other case, into the general revenue of the United Republic.11. Foreign service officers to have powers of a notary public1. Every foreign service officer exercising his functions in any country or placeoutside Tanzania may in that country or place administer any oath and takeany affidavit, and also do any notarial act which any person entitled topractise as a notary public and commissioner for oaths in Tanzania can do inthat part of Tanzania in which he is so entitled, and every oath, affidavit andnotarial act administered, sworn or done by or before any such person shallMawalla Advocates | INDUCTION MANUAL2 1 9

e as effectual as if duly administered, sworn or done by or before any lawfulauthority in Tanzania.2. Any document purporting to have affixed, impressed, or subscribed on or to itthe seal or signature of any person authorised by this section to administer anoath in testimony of any oath, affidavit, or act being administered, taken, ordone by or before him, shall be admitted in evidence without proof of the sealor signature being the seal or signature of that person, or of the officialcharacter of that person.3. This section shall extend to Tanzania Zanzibar as well as to MainlandTanzania.12. Minister may empower foreign diplomatic or consular officers to exercisepowers of notaries1. Where an arrangement is made between the Government of the UnitedRepublic and the Government of any other State that members of thediplomatic, consular or other foreign service of that State shall performservices on behalf of the Government of the United Republic in a country orplace in which for the time being the United Republic has no diplomatic,consular or other foreign service representative, the Minister for the timebeing responsible for external affairs may, by order published in the Gazette,authorise members of the diplomatic, consular or other foreign service of thatState while exercising their functions as such in that country or place toadminister any oath, take any affidavit and do any notarial act which anyperson entitled to practise as a notary public and commissioner for oaths inTanzania can do within that part of Tanzania in which he is so entitled; andevery oath administered, affidavit sworn or notarial act done by or before anysuch person shall be as effectual as if duly administered, sworn or done by orbefore a lawful authority in Tanzania.2. Any document purporting to have affixed, impressed or subscribed to it theseal or signature of any person authorised under this section in testimony ofMawalla Advocates | INDUCTION MANUAL2 2 0

any oath or affidavit or other notarial act administered, sworn or done by orbefore him and containing in the jurat or attestation a statement of the dateand place thereof and the full name and capacity in which such person isserving shall be admitted in evidence without proof of the seal or signaturebeing the seal or signature of that person or of the facts included in thatstatement.3. This section shall extend to Zanzibar as well as to Mainland Tanzania.13. High Court may make rules with the President's approvalThe High Court may, with the approval of the President, make rules for carryinginto effect the objects of this Act.Mawalla Advocates | INDUCTION MANUAL2 2 1

FIRST SCHEDULEFEES(Section 3)1. Fees for notarial acts Shs. Cts.a. For any protest, if not exceeding 200 words, filing the original and furnishingone certified copy if required …………………………………………………………………….. 30.00(This is to be exclusive of any fee for drawing, if required, the body of theprotest)b. If the protest exceeds 200 words, for every additional 100 words, or partthereof ………………………………………………………………………………………………………….. 4.00c. For administering an oath, or receiving a declaration or affirmation withoutattestation of signature ……………………………………………………….………………………. 2.00d. For administering an oath or receiving a declaration or affirmation withattestation of signature ……………………………………………………………………………… 10.00e. For every exhibit relating to item (d) ………………………………………….………………. 1.00f. For attesting a signature, or administering an oath or receiving a declaration oraffirmation, for the purpose of obtaining relief from income tax…………………………………………………………………………………………………………............. 2.00g. For each signature attested by a notary public in any document not otherwiseprovided for …………………………………………………………………………………………………… 8.00h. For certifying a copy of any document, if not exceeding 100 words if thedocument or part of a document exceeds 100 words; ………………………………. 2.00i. for every additional 100 words or part thereof …………………………………….. 2.00Mawalla Advocates | INDUCTION MANUAL2 2 2

j. For directing search for, or obtaining, from a public record office or elsewhere,extracts from local registers, or copies of wills, deeds, or other matters, inaddition to expenses incurred and any fees for attestation ……………........... 8.00k. For affixing notarial signature and seal, if required, to any document nototherwise provided for in this schedule ……………………………………………………... 8.00l. For every notary public seal affixed to a document, packet or article, when nosignature is required ………………………………………………………………………………….… 8.00m. Any other notarial act not specified above ………………………………………......... 10.002. Fees which may be levied by Commissioners for Oaths Shs. Cts.1. For taking an affidavit or declaration ………………………………………………………………. 2.002. For every exhibit to an affidavit or declaration ………………………………………..……… 1.003. For attending to administer an oath or affirmation or to take a declarationelsewhere than at the office or place of business of the commissioner for oaths, inaddition to expenses incurred and the ordinary fee thereof………………………………………………………………………………………………………………………..… 10.00Mawalla Advocates | INDUCTION MANUAL2 2 3

SECOND SCHEDULEFORM OF CERTIFICATETHE NOTARIES PUBLIC AND COMMISSIONERS FOR OATHS ACT (CAP. 12)THE HIGH COURT OF TANZANIA(Section 4(1))Certificate to practise as a Notary Public and Commissioner for Oaths in MainlandTanzania.It is hereby certified that ........................................................................................has this day been admitted to practise as a Notary Public and Commissioner for Oaths inMainland Tanzania.This Certificate expires on the 31st December, 20........ unless renewed.Registrar of the High CourtFee paid Shs. 60.00.Renewed until ............................Fee paid Shs. 40.00.20.... (L.S)Registrar of the High CourtMawalla Advocates | INDUCTION MANUAL2 2 4

(Repeat form of renewal as often as required.)THIRD SCHEDULEFEES FOR CERTIFICATES G.N. No. 22 of 1928(Section 9)Shs. Cts.1. Fee payable on application for a certificate to practise as a Notary Public andCommissioner for Oaths ………………………………………………………………………………... 60.002. Fee payable on each annual application for renewal of the certificate......................................................................................................... 40.003. Fee payable on application for lost, destroyed or mutilated certificate to bereplaced …………………………………………………………………………………………………………… 10.00Mawalla Advocates | INDUCTION MANUAL2 2 5

STAMPS MODEL FOR MAWALLA ADVOCATES1. MAWALLA TRUST LTDMawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.2. MAWALLA ADVOCATESMawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.3. NPM HOLDINGS LTDMawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Mawalla Advocates | INDUCTION MANUAL2 2 6

Arusha – Tanzania.4. WORLD QUALITY TRAVEL AND TOURS LTDMawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. BOX 6101Arusha – Tanzania.5. PLANT - A – TREE LTDMawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.6. PRESTIGE CONSTRUCTION LTDMawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 2 7

7. QUALITY TRAVEL AND TOURSMawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.8. MAWALLA TRUST LTDBoma Road, Plot No 3/aP. O. Box 742Moshi – Tanzania.9. MAWALLA ADVOCATESBoma Road, Plot No 3/aP. O. Box 742Moshi – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 2 8

10. NPM HOLDINGS LTDBoma Road, Plot No 3/aP. O. Box 742Moshi – Tanzania.11. WORLD QUALITY TRAVEL AND TOURSBoma Road, Plot No 3/aP. O. Box 742Moshi – Tanzania.12. PLANT - A – TREE LTDBoma Road, Plot No 3/aP. O. Box 742Moshi – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 2 9

13. PRESTIGE CONSTRUCTION LTDBoma Road, Plot No 3/aP. O. Box 742Moshi – Tanzania.14. QUALITY TRAVEL AND TOURSBoma Road, Plot No 3/aP. O. Box 742Moshi – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 0

1. I Nyaga Paul Mawalla, Advocate of the High Court of Tanzania, Notary Public andCommissioner for Oaths hereby certify that this document is a true copy of theoriginal.………………………………………………………………………..………………(signature)(date)Certified at:Mawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 1

2. Nyaga Paul Mawalla Esq.Secretary………………………………………………………………………..………………(signature)(date)Signed at:Mawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 2

3. Nyaga Paul Mawalla Esq.Director.………………………………………………………………………..………………(signature)(date)Signed at:Mawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 3

4. Nyaga Paul Mawalla Esq.Advocate.………………………………………………………………………..………………(signature)(date)Signed at:Mawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 4

5. I Nyaga Paul Mawalla hereby certify that this photograph bears the true likenessof the applicant..………………………………………………………………………..………………(signature)(date)Certified at:Mawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 5

6. NYAGA PAUL MAWALLAADVOCATE, NOTARY PUBLIC AND COMMISSIONER FOR OATHSP. O. BOX 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 6

7. I Nyaga Paul Mawalla, Notary Public and Commissioner for Oaths confirm that thetranslation text is accurate and complete..………………………………………………………………………..………………(signature)(date)Certified at:Mawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 7

8. Having seen the Individual and the Identification Document at the same time, Icertify this is a true copy and that the photograph is a reasonable likeness..………………………………………………………………………..………………(signature)(date)Certified at:Mawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 8

9. NOTARIAL SEALNyaga Paul MawallaNotary Public and Commissioner for Oaths.………………………………………………………………………..………………(signature)(date)Notarised at:Mawalla Park, Plot No. 175/20Burka, Tanapa Olasiti RoadP. O. Box 6101Arusha – Tanzania.Mawalla Advocates | INDUCTION MANUAL2 3 9

REFERENCESR1. Warner Books Education, 2000. Rich Dad, Poor Dad by Robert Kiyosaki andSharon Lechter.2. Fannie Mae Foundation, 2000. Personal Finance and the Rush to Competence:Financial Literacy and Education in the US.3. Per Mbaluto J. and Bosire J.4. Boulton Conduct and Etiquette at The Bar, at 58.5. Rondel v. Worsley [1969] 1 AC. 191 at 227, per Lord Reid.6. Per Lord Denning M.R.at 404B.7. Per Lord Reading, at 497-8.8. November 1615, speech for the Prosecution by Attorney-General Francis Bacon, inthe Overbury Murder Case.9. William Shakespeare, from Troilus and Cressida, III, iii, 150.10. Penguin Books, 1979. The Face of the Third Reich by Joachim C. Fest.11. John Pym Speech in the House of Commons, 1641, Law as the Safeguard ofLiberty.Mawalla Advocates | INDUCTION MANUAL2 4 0

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