Money expended by an executor, guardian, trustee, etc., for thebenefit of the estate in his hands, or in connection with its administration.The term is also used under the codes of civil procedure, to designate theexpenditures necessarily made by a party in the progress of an action, aside from thefees of officers and court costs, which are allowed, eo nomine, together with costs.Fertilizer Co. v. Glenn, 48 S. C. 494, 20 S. E. 796; De Cham- brun v. Cox, 60 Fed. 479,9 C. C. A. 86; Bil- yeu v. Smith, 18 Or. 335, 22 Pac. 1073.