26-5-10
Section 26-5-10 Final settlement generally - Examination of vouchers and auditing and stating
of account; taxing of costs for contest or examination where voucher or items rejected. On
the day appointed or on any other day to which the settlement may be continued, the court
must proceed to examine the vouchers and to audit and state the account, requiring evidence
in support of all such vouchers or items of the account as may be contested or as may not
on examination appear to the court to be just and proper, such evidence to be taken by affidavit
or in any other legal mode. If any voucher or item be rejected, all costs accruing on the
contest or examination thereof must be taxed against the conservator or his or her personal
representative and not against the ward or his or her estate. (Code 1886, §2462; Code 1896,
§2347; Code 1907, §4437; Code 1923, §8210; Code 1940, T. 21, §137; Acts 1987, No. 87-590,
p. 975, §2-333(b).)...
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26-5-4
Section 26-5-4 Partial settlement - Examination of vouchers and auditing and stating of account;
taxing of costs for contest or examination where vouchers or items rejected. On the day appointed
or on any other day to which the settlement may be continued, the court must proceed to examine
the vouchers and to audit and state the account, requiring evidence in support of all such
vouchers or items of the account as may be contested or as may not on examination appear to
the court to be just and proper, such evidence to be taken by affidavit or by any other legal
mode. If any voucher or item be rejected, all costs accruing on the contest or examination
thereof must be taxed against the conservator personally. (Code 1886, §2456; Code 1896, §2341;
Code 1907, §4431; Code 1923, §8204; Code 1940, T. 21, §131; Acts 1987, No. 87-590, p. 975,
§2-333(b).)...
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43-2-513
Section 43-2-513 Contest of account - Examination of witnesses. The depositions of witnesses
may be taken on interrogatories and read in evidence, or witnesses examined orally, by any
party to the settlement, in the same cases, for the same causes and under the same rules as
depositions are taken and read, or as witnesses are examined in civil actions. (Code 1852,
§1812; Code 1867, §2147; Code 1876, §2519; Code 1886, §2144; Code 1896, §212; Code 1907,
§2680; Code 1923, §5913; Code 1940, T. 61, §309.)...
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43-2-507
Section 43-2-507 Auditing of account; proof of credits. On the day appointed or any other day
to which the settlement is continued, the court must proceed to examine and audit the account;
and, on such auditing, the executor or administrator must produce satisfactory proof of the
correctness of each item on the credit side of the account which may be made by the affidavit
or oral examination of witnesses or by any other legal evidence. (Code 1852, §§1808-1810;
Code 1867, §§2143-2145; Code 1876, §§2515-2517; Code 1886, §2141; Code 1896, §209; Code
1907, §2674; Code 1923, §5907; Code 1940, T. 61, §302.)...
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43-2-518
Section 43-2-518 Reexamination of items included in previous settlements. Upon the final settlement,
any item of account included in any previous settlement may be reexamined; but its allowance
in the previous settlement is presumptive evidence of its correctness. (Code 1852, §1823;
Code 1867, §2159; Code 1876, §2531; Code 1886, §2149; Code 1896, §217; Code 1907, §2685;
Code 1923, §5918; Code 1940, T. 61, §314.)...
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43-2-532
Section 43-2-532 Proceedings on settlement of account. On the day appointed for auditing such
account, any person may attend on the part of such executor or administrator and show that
he is entitled to additional credits; and any person interested may attend and contest any
item of such account or in any previous account, or may show assets not accounted for, or
that such executor or administrator has failed to collect any assets from want of due diligence,
or that, by any abuse of, or failure to discharge his trust, such assets or any portion thereof
have been injured, destroyed or depreciated; and, in case of such proof, the executor or administrator
must be charged therewith; and, upon such settlements, decrees must be rendered as upon settlements
voluntarily made. (Code 1886, §2157; Code 1896, §225; Code 1907, §2688; Code 1923, §5921;
Code 1940, T. 61, §318.)...
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43-2-511
Section 43-2-511 Contest of account - Generally. Any person interested may appear and contest
any item of the account and may examine the executor or administrator or any other witness
and may introduce any legal evidence in support of his contest. (Code 1852, §1812; Code 1867,
§2147; Code 1876, §2519; Code 1886, §2143; Code 1896, §211; Code 1907, §2678; Code 1923,
§5911; Code 1940, T. 61, §307.)...
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43-2-557
Section 43-2-557 Proceedings on final settlement of account. On the day appointed for auditing
such account, any person may attend on the part of such executor or administrator or, if dead,
of his personal representative or, in case of his removal from the state, his sureties and
show that he is entitled to additional credits; and any person interested may attend and contest
any item of such account or in any previous account, or may show assets not accounted for,
or that such executor or administrator has failed to collect any assets from want of due diligence,
or that, by any abuse of or failure to discharge his trust, such assets, or any portion thereof,
have been injured, destroyed or depreciated; and, in case of such proof, the executor or administrator
or, if dead, his personal representative or, in case of his removal from the state, his sureties
must be charged therewith. On such settlements, decrees must be rendered as upon like settlements
voluntarily made. (Code 1852,...
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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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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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