26-5-11
Section 26-5-11 Final settlement generally - Rendition and recordation of decree as to vouchers
and account; recordation of account and vouchers. After the examination of the vouchers and
the audit and statement of the account, the court must render a decree passing the same and
declaring the amount due the ward, if there be any amount due him or her, which must be entered
of record. The account and vouchers must be recorded. (Code 1886, §2463; Code 1896, §2348;
Code 1907, §4438; Code 1923, §8211; Code 1940, T. 21, §138.)...
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26-5-5
Section 26-5-5 Partial settlement - Rendition and recordation of decree as to vouchers and
account; recordation of account and vouchers. After the examination of the vouchers, and the
audit and statement of the account, the court must render a decree passing the same and declaring
the amount of the charge against the conservator and of the credits allowed, which must be
entered of record. The account and vouchers must be recorded. (Code 1886, §2457; Code 1896,
§2342; Code 1907, §4432; Code 1923, §8205; Code 1940, T. 21, §132; Acts 1987, No. 87-590,
p. 975, §2-333(b).)...
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43-2-516
Section 43-2-516 Decree passing account as stated. On auditing the account, the court must
state the same and render a decree passing it as stated; and the same must be recorded. (Code
1852, §1816; Code 1867, §2152; Code 1876, §2523; Code 1886, §2147; Code 1896, §215; Code
1907, §2683; Code 1923, §5916; Code 1940, T. 61, §312.)...
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43-2-372
Section 43-2-372 No preference among debts of same class. No executor or administrator must,
before the expiration of six months from the grant of letters, give a preference in the payment
of any debt over others of the same class; nor is a debt due and payable entitled to any preference
over debts of the same class which are not due. (Code 1852, §1742; Code 1867, §2065; Code
1876, §2431; Code 1886, §2080; Code 1896, §127; Code 1907, §2598; Code 1923, §5823; Code
1940, T. 61, §219.)...
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26-5-36
Section 26-5-36 Statement of account by court upon failure of conservator or personal representative
to file accounts and vouchers after notice. If a conservator, after notice, fails to file
his or her accounts and vouchers for a final or partial settlement or if the personal representative
of a conservator, after notice, fails to file the accounts and vouchers of his or her testator
or intestate for final settlement, the court of probate has authority to state an account
against the conservator or against his or her personal representative from the materials on
file or of record in the court and from such evidence as may be adduced, charging such conservator
with all wherewith he or she is by law chargeable and crediting him or her with all wherewith
by law he or she ought to be credited. (Code 1886, §2473; Code 1896, §2358; Code 1907, §4448;
Code 1923, §8221; Code 1940, T. 21, §151; Acts 1987, No. 87-590, p. 975, §2-333(b).)...

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26-5-39
Section 26-5-39 Proceedings upon failure of conservator or personal representative to appear
and file accounts and vouchers on appointed day. If such conservator or personal representative
fails to appear and file his or her accounts and vouchers for settlement, any person having
an interest may appear and contest such account and the court must hear and determine such
contest and, whether such contest be made or not, must render a decree on such account which
has the force and effect of a decree rendered on a voluntary settlement by such conservator
or personal representative. (Code 1886, §2476; Code 1896, §2361; Code 1907, §4451; Code
1923, §8224; Code 1940, T. 21, §154; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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6-6-413
Section 6-6-413 Money or effects in hands of trustee; exception. (a) Money or effects of the
defendant in the hands of a trustee may be garnished and held subject to the validity of the
instrument creating the trust or the excess remaining in the trustee's hands after the execution
of the trust, if valid; but if the deed is held void, the trustee, if not guilty of actual
fraud, may retain for a debt due himself and must be protected so far as he has acted in good
faith under the trust before the service of the garnishment. (b) Personal property in the
custody of a trustee in bankruptcy, exempt to the bankrupt, cannot be garnished. (Code 1852,
§2523; Code 1867, §2950; Code 1876, §3275; Code 1886, §2951; Code 1896, §2181; Code 1907,
§4310; Code 1923, §8061; Code 1940, T. 7, §1005.)...
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11-4-29
Section 11-4-29 Proceedings upon resignation, removal, death, etc., of treasurer. In case of
the resignation, expiration of his term, or removal from office, the county treasurer, or
if he dies his personal representatives, must state his account and deliver all the money,
books, papers, and property of the county to his successor, who must report the same to the
meeting of the county commission held next thereafter, and if satisfied that such account
is correct and that all the money, books, papers, and property of the county have been delivered
to such successor, such county commission must cause an entry thereof to be made of record.
(Code 1852, §798; Code 1867, §933; Code 1876, §850; Code 1886, §920; Code 1896, §1434;
Code 1907, §216; Code 1923, §309; Code 1940, T. 12, §38.)...
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19-3-32
Section 19-3-32 Objections to claims - Filing of objections. At any time within three months
after the expiration of the time allowed for the presentation of claims, or at any time prior
thereto, the trustee or assignor or any creditor or party in interest may object to the allowance
of any claim filed against the trust estate, by filing objections thereto in writing. (Code
1896, §4164; Code 1907, §6066; Code 1923, §10403; Code 1940, T. 58, §20.)...
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43-2-318
Section 43-2-318 Exhibit showing condition of estate. Six months after his appointment, and
at any time thereafter when required by the court, either upon its own motion or upon the
application of any person interested in the estate, the executor or administrator must render,
for the information of the court, an exhibit under oath, showing the amount of all claims
presented against the estate, and the names of the claimants, and all other matters necessary
to show the condition of its affairs. (Code 1923, §5810; Code 1940, T. 61, §197.)...
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