In re the Estate of Wolke

Wingate, S.

The basic theory underlying the entire question of .costs is that they “ are certain allowances authorized by statute to reimburse the successful party for expenses incurred in prosecuting or defending an action or special proceeding.” (Stevens v. Central Nat. Bank, 168 N. Y. 560, 566.)

In view of this principle, it is a primary rule “ that the successful party, although he may be denied costs, never pays them.” (Stevens v. Central Nat. Bank, supra.)

While under section 276 of the Surrogate’s Court Act the source of the payment of such costs as may be awarded is discretionary with…