52. Inclusion of disbursements in bill of costs

An advocate and solicitor’s bill of costs may include costs payable in discharge of a liability properly incurred by him on behalf of the party to be charged with the bill notwithstanding that those costs have not been paid before the delivery of the bill to that party; but those costs —

shall be described in the bill as not then paid; and

if the bill is taxed, shall not be allowed by the taxing officer unless they are paid before the taxation is completed.