§ 38-2-107 — Bonds of fiduciaries; payment of premium includable as expense of trust

Any receiver, assignee, guardian, trustee, committee, executor,
administrator or curator or other fiduciary required by law or
the order of any court or judge to give a bond or other
obligation as such, may include as a part of the lawful expense
of executing his trust, such reasonable sum paid a company
authorized under the laws of this state so to do, for becoming
his surety on such bond, as may be allowed by the court in which
or a judge before whom he is required to account, on bonds of
one thousand dollars ($1,000.00) or more, not exceeding one-half
of one percent per annum; on bonds of less than one thousand
dollars ($1,000.00), not to exceed the sum of five dollars
($5.00).