At law, in any case in which it may be deemed necessary, the court may direct any such commissioner or other competent person, either before or at the time of trial, to take and state an account between the parties, which account, when thus stated, shall be deemed prima facie correct, and may be given in evidence to the court or jury trying the case; and the commissioner or other person shall be allowed for such services the samee fees that would be allowed a commissioner for similar services in the execution of an order of reference in chancery, to be taxed in the bills of costs. r
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