A Master conducting a taking of accounts exercises an independent judicial function and must make independent credibility assessments; it is impermissible for the Master to adopt the trial judge's credit findings. Pleadings do not conclusively determine the issues available on appeal; the actual conduct of the trial determines what issues were litigated and may be raised on appeal. The rule in Jones v Dunkel cannot fill gaps in the plaintiff's evidence or convert conjecture into inference against a defendant who did not give evidence.
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