Any receiver, assignee, guardian, executor, administrator, or other fiduciary required by law or the order of any court or judge to give bond or other obligation, as such, may include, as a part of the lawful expense of executing this trust, and may receive credit for the sum paid to a guaranty or surety company, authorized under the laws of this state so to do, for becoming his surety on such bond, not to exceed the sum paid for such bond as determined by the rate on file with and approved by the Commissioner of Insurance for such company.