The Horry County Office of Master-in-Equity or Equity Court is a division of the South Carolina State Circuit Court. The Master-in-Equity decides cases generally involving foreclosures, partitions, and other equity matters, such as accountings, supplemental proceedings, and any other matters involving non-jury matters in which the parties have agreed that the Master shall hear the case. The master may hear any case referred to her by the Circuit Court. Cynthia Graham Howe was appointed the Horry County Master-in-Equity in late March 2009, and began her duties on April 1, 2009.