19-3-41
Section 19-3-41 When settlements compelled; removal of trustee and appointment of successor.
If the trustee shall fail to make settlement, partial or final, as required in this article
he may be compelled to do so, by citation to be issued by the register or clerk on order of
the court, at the instance of any creditor or party interested in the trust, in all respects
as executors and administrators may be compelled to make settlements in the court of probate;
or, upon motion of a majority in value of the creditors, the court must remove such defaulting
trustee and appoint another in his stead, who may be nominated by the creditors, as provided
by this Code, for the nomination of an administrator of an insolvent estate by the creditors
thereof. (Code 1896, §4173; Code 1907, §6075; Code 1923, §10412; Code 1940, T. 58, §29.)...

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43-2-771
Section 43-2-771 Decree. At such settlement, the court must decree to each creditor
whose claim has been allowed, as provided in this article, his proportion of all moneys then
found due from such executor or administrator, reserving in his hands a ratable proportion
of such moneys for such claims as may be then contested and undecided; and a similar settlement
and distribution must be made at least every six months thereafter, at such times as the court
may appoint, until the estate is finally settled and distributed. (Code 1852, §1857; Code
1867, §2206; Code 1876, §2578; Code 1886, §2248; Code 1896, §316; Code 1907, §2789; Code
1923, §6028; Code 1940, T. 61, §415.)...
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43-2-770
Section 43-2-770 When settlement must be made. Every executor or administrator of an
insolvent estate must make a settlement of his accounts, as such, at such time as the court
may appoint, not less than six months nor more than 12 months from the time the estate is
declared insolvent. (Code 1852, §1856; Code 1867, §2205; Code 1876, §2577; Code 1886, §2247;
Code 1896, §315; Code 1907, §2788; Code 1923, §6027; Acts 1931, No. 729, p. 842; Code 1940,
T. 61, §414.)...
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43-2-174
Section 43-2-174 Resignation and removal - Appointment of successor. Upon the resignation
or removal of a general administrator from office, the judge of the probate court of the proper
county must proceed to appoint some other suitable person general administrator for such county,
who shall give bond as required by law, and administer on such estates as may be committed
to his charge by the probate court of his county. (Code 1867, §2042; Code 1876, §2411; Code
1886, §2063; Code 1896, §110; Code 1907, §2532; Code 1923, §5754; Code 1940, T. 61, §139.)...

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12-11-41
Section 12-11-41 Removal of administration of estates from probate court. The administration
of any estate may be removed from the probate court to the circuit court at any time before
a final settlement thereof, by any heir, devisee, legatee, distributee, executor, administrator
or administrator with the will annexed of any such estate, without assigning any special equity;
and an order of removal must be made by the court, upon the filing of a sworn petition by
any such heir, devisee, legatee, distributee, executor, administrator or administrator with
the will annexed of any such estate, reciting that the petitioner is such heir, devisee, legatee,
distributee, executor, administrator or administrator with the will annexed and that, in the
opinion of the petitioner, such estate can be better administered in the circuit court than
in the probate court. (Acts 1915, No. 680, p. 738; Code 1923, §6478; Code 1940, T. 13, §139.)...

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43-2-555
Section 43-2-555 Stating account or compelling settlement by attachment. If such outgoing
executor or administrator or, if dead, his personal representative or, in case of his removal
from the state, his sureties fail to make settlement within the time required by this division,
the court may, of its own motion or on the application of any party in interest, compel him
or his sureties to do so by attachment, or may state the account against him or his sureties
from the materials on file or such other information as may be accessible to the court, charging
him or his personal representative or his sureties with such assets as may have come into
the hands of such executor or administrator. (Code 1852, §1881; Code 1867, §2234; Code 1876,
§2592; Code 1886, §2178; Code 1896, §246; Code 1907, §2697; Acts 1923, No. 492, p. 655;
Code 1923, §5930; Code 1940, T. 61, §325.)...
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40-12-101
Section 40-12-101 Fire, closing out, etc., sales. Each person, other than the original
bona fide owners, selling goods, wares, or merchandise as an insurance, bankruptcy, mortgage,
insolvent, assignee's, executor's, administrator's, receiver's, trustee's, removal, or closing
out sale, or a sale of goods, wares, and merchandise damaged by fire, smoke, water, or otherwise,
shall pay a license tax of $100. The provisions of this section shall not apply to
sheriffs, constables, or other public or court officers or to any other persons acting under
the license, discretion, or authority of any court, state or federal, selling goods, wares,
or merchandise in the course of their official duties. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §525.)...
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43-2-338
Section 43-2-338 Annual settlements. (a) The executor or administrator must make annual
settlements of such estates, as required in other cases, and in such settlements he must show
how such estate has been managed, crops made, expenses incurred and the disposition of all
moneys received; and he must also show the amounts appropriated and expended for each and
every person entitled to any distribution from such estate. (b) The accounts and vouchers,
evidence and statement of the heirs and legatees must be filed, notice given and contest made,
in the same manner as on annual settlements in other cases. (c) Such settlement may be compelled
by attachment, or the probate court may proceed in the same manner as in other cases, when
an executor or administrator, being cited to make a settlement, fails to do so. (Code 1852,
§§1905-1908; Code 1867, §§2269-2272; Code 1876, §§2609-2612; Code 1886, §§2218-2220;
Code 1896, §§286-288; Code 1907, §§2751-2753; Code 1923, §§5990-5992;...
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43-2-517
Section 43-2-517 Appointment and compensation of special guardian. The jurisdiction
of the probate court to make partial or final settlements or distributions of the estates
of decedents is not affected by the fact that the executor or administrator making the settlement
is also guardian of any heir or distributee, devisee or legatee of the decedent; but in such
case the court must appoint a special guardian, without bond, to represent such heir or distributee,
devisee or legatee on the settlement and distribution; and, upon final settlement, any decree
to which such ward may be entitled must be rendered against the executor or administrator
in the name of the special guardian for the use of the ward; and thereafter the executor or
administrator, in the capacity of guardian, shall be accountable for such decree. The special
guardian shall be entitled to reasonable compensation for his services and for the services
of counsel properly employed to be allowed by the court and to be paid...
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43-2-556
Section 43-2-556 Issuance of citation; notice; when court required to examine, audit
or restate account. After stating such account, the court must issue citation to such executor
or administrator or, if dead, to his personal representative or, in case of his removal from
the state, to his sureties to appear on a day therein named and to file his account and vouchers
for settlement, or that the account so stated will be passed, which must be served on him,
or, if dead, on his personal representative or, in case of his removal from the state, his
sureties at least 10 days before the day named therein; and must also give notice of such
settlement by publication, as in case of final settlements voluntarily made by executors or
administrators; and if, on the day named, such executor or administrator or, if dead, his
personal representative or, in case of his removal from the state, his sureties fail to appear
and file his accounts and vouchers for settlement, as required by law, the court...
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