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12-21-32
Section 12-21-32 Books of account kept by deceased executor, etc. Books of account kept by
a deceased executor, administrator, guardian or trustee or entries or memoranda made by him
in the course of business or duty are admissible evidence; and, if such book or memoranda
is lost, a copy thereof, supported by the oath of the person making it, is admissible evidence.
(Code 1876, §3054; Code 1886, §2778; Code 1896, §1809; Code 1907, §3976; Code 1923, §7672;
Code 1940, T. 7, §384.)...
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35-2-51
Section 35-2-51 Certification, acknowledgment, and recordation of plat or map; copies as evidence;
conveyance. (a) The plat or map having been completed shall be certified by the surveyor,
which certificate must also be signed by the owner, his duly authorized agent or attorney,
executor, administrator, or guardian and acknowledged by such owner, agent, or attorney, in
the same manner in which deeds are required to be acknowledged. The plat or map, together
with the certificate of the surveyor and acknowledgment, shall be recorded in the office of
the judge of probate in the county in which the lands are situated, in a suitable book to
be kept for that purpose; and such acknowledgment and record shall have like effect and certified
copies thereof and of such plat or map may be used in evidence to the same extent and with
like effect as in the case of deeds. (b) The acknowledgment and recording of such plat or
map shall be held to be a conveyance in fee simple of such portion of the...
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12-21-42
Section 12-21-42 Books of account as proof of accounts. The books of account of any manufacturer,
merchant, shopkeeper, physician or other person doing a regular business and keeping daily
entries thereof may be admitted in evidence as proof of such accounts upon the following conditions:
(1) That he kept no clerk, or else the clerk is dead or otherwise inaccessible or for any
other reason the clerk is disqualified from testifying; (2) Upon proof, the party's oath being
sufficient, that the book tendered is his book of original entries; (3) When any party or
interested person, manager or other official of any association or company testifies to his
or their account book and the items therein contained, that the same is a book of original
entries and that the entries therein are true and just and were made by himself or his employee,
deceased or living, in the usual course of trade and of his duty or employment to the party
so testifying; thereupon the said account book and entries...
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35-6-58
Section 35-6-58 Sale instead of partition - Property subject to sale; by whom application made;
where sale held; record of decrees. Any property, real or personal, held by joint owners or
tenants in common, on the written application of any one or more of them, may be decreed to
be sold by the probate court of the county in which such property is situated, or, in case
of land lying in different counties, of either of such counties, whether such lands are adjacent
or contiguous, when the same cannot be equitably divided or partitioned among them, notwithstanding
they, or any of them, are infants or persons of unsound mind, and the application may be made
by the executor or administrator of a deceased person in interest, or by the guardian of a
minor or person of unsound mind. Such lands shall be sold in the county where the decree is
rendered, unless otherwise directed by order of the court, upon rendition of the final decree
ordering such sale. The decree of sale and the decree...
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43-2-560
Section 43-2-560 Settlement by sureties of deceased executor or administrator - Filing account
and vouchers. In case of the death of an executor or administrator who had not made a final
settlement of his executorship or administration, and where letters of administration or testamentary
have not been granted on his estate, the sureties on his official bond may proceed to make
settlement of his administration of said estate as executor or administrator in the probate
court having jurisdiction thereof by filing an account and vouchers for final settlement with
the heirs and distributees, or with the administrator de bonis non, or cestui que trust, or
minors and guardian ad litem, where minors are interested. (Acts 1915, No. 98, p. 138; Code
1923, §5935; Code 1940, T. 61, §330.)...
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43-2-502
Section 43-2-502 Filing of account, etc. - Generally. In making settlements of an administration,
the executor or administrator must proceed as follows: He must make out an account between
himself and the estate he represents, charging himself with all the assets of the deceased
which have come into his possession, except the lands, and crediting himself with all the
credits he is by law entitled to; which account, verified by his oath, must be filed with
the judge of probate of the court having jurisdiction. With such account he must also file
written evidence in his possession, on which he relies to sustain the credit side of such
account, which may consist of an affidavit or any other legal evidence, in the discretion
of the executor or administrator. He must, at the same time, file a statement, on oath, of
the names of the heirs and legatees of such estate, specifying particularly which are under
the age of 19 years; and, if any of them are persons of unsound mind, it must be...
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19-4-20
Section 19-4-20 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) FIDUCIARY. An administrator, an administrator with the will annexed, an administrator
de bonis non, an executor, a trustee, a guardian, a conservator, an agent or a custodian.
(2) FIDUCIARY ACCOUNT. An estate, a trust, a guardianship, a custodianship, an agency or any
other fiduciary relationship, including a custodianship or agency for another fiduciary or
fiduciaries. (3) BANK. A bank or trust company organized and existing under the laws of Alabama
with authority to act as a fiduciary and a national banking association with its principal
office in the State of Alabama and with authority to act as a fiduciary. (4) SECURITY. Any
note; stock; treasury stock; bond; debenture; evidence of indebtedness; certificate of interest
or participation in an oil, gas or mining title or lease or in payments out...
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19-4-40
Section 19-4-40 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) FIDUCIARY. An administrator, an administrator with the will annexed, an administrator
de bonis non, an executor, a trustee, a guardian, a conservator, an agent or a custodian.
(2) FIDUCIARY ACCOUNT. An estate, a trust, a guardianship, a custodianship, an agency or any
other fiduciary relationship, including a custodianship or agency for another fiduciary or
fiduciaries. (3) BANK. A bank or trust company organized and existing under the laws of Alabama
with authority to act as a fiduciary and a national banking association with its principal
office in the State of Alabama and with authority to act as a fiduciary. (4) TREASURY SECURITY.
Any bill, note, bond, certificate of indebtedness or other evidence of indebtedness the principal
and interest of which the United States or any department, agency or...
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19-3-120
Section 19-3-120 Classes of authorized investments; repeal of conflicting statutes. (a) Unless
otherwise authorized or directed by the court having jurisdiction thereof, or by the will,
trust agreement or other document which is the source of authority, a trustee, executor, administrator,
guardian or one acting in any other fiduciary capacity, other than as a trustee governed by
the Alabama Uniform Trust Code, with the exercise of reasonable business prudence, in addition
to any other investments now permitted by law, may invest funds in securities or investments
which, at the time of the making or purchase thereof, are included in one or more of the following
classes: (1) Bonds or other interest-bearing obligations of the United States of America,
or payment of which the United States of America has guaranteed as to both principal and interest.
(2) Bonds issued by the Federal Land Bank, under the act of Congress of the United States
of America, designated as "the Federal Farm Loan...
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19-4-1
Section 19-4-1 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) FIDUCIARY. An administrator, an administrator with the will annexed, an administrator
de bonis non, an executor, a trustee, a guardian, a conservator, an agent, a custodian or
a custodian or agent for another fiduciary or fiduciaries. (2) FIDUCIARY ACCOUNT. An estate,
a trust, a guardianship, a custodianship, an agency or any other fiduciary relationship, including
a custodianship or agency for another fiduciary or fiduciaries. (3) BANK. A bank or trust
company organized and existing under the laws of Alabama with authority to act as a fiduciary
and a national banking association with its principal office in the State of Alabama and with
authority to act as a fiduciary. (4) SECURITY. Any note; stock; treasury stock; bond; debenture;
evidence of indebtedness; certificate of interest or participation in...
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