Mass. Gen. Laws ch. 246, § 69

If a person is adjudged a trustee, his costs and charges shall be deducted from the goods, effects and credits in his hands, and he shall be chargeable for the balance only to be paid on the execution. If such goods, effects and credits are not of sufficient value to discharge the costs taxed in his favor, he shall have judgment and execution against the plaintiff for the balance of such costs, after deducting the amount disclosed, in the same manner as if he had been discharged.