If costs are taxed against an executor or administrator on appeal to the Supreme or Superior Court, they shall be allowed to him or her in his or her administration account. (Amended 1971, No. 185 (Adj. Sess.), § 61, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974.)