In this matter the Defendant had delivered two offers of settlement. The first was lower than the amount the Plaintiff was later awarded. The second was higher. The court held that the Plaintiff was entitled to normal costs up to the time of the second offer and the Defendant was entitled to double costs pursuant to Rule 420 from the date of the second offer. The court refused to take into account the first offer of the Defendant. The court further refused a request by the Defendant that the costs be calculated according to Column V of Tariff B. The court considered the point raised in the case, while novel, did not justify more than the normal costs. The court did, however, direct the taxing officer that when exercising his discretion as to the number of units to allow to choose at the higher end of the range allowed by Column III.