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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43-2-510
Section 43-2-510 Credit for expenses of minor distributees. (a) When the estate of a decedent
is solvent, the executor or administrator, out of the assets in his hands, may defray the
necessary and reasonable expenses of maintaining and educating minors who are entitled to
distribution therein, and who have no legal guardian; and, upon any partial or final settlement
by him, the probate court must allow him credit for such expenses. To the extent the expenses
are not within the family allowance, the expenses shall be charged against the shares of such
minors and deducted therefrom on any distribution of the estate. (b) An executor or administrator
defraying such expenses must file with his account for a settlement a separate account of
the amounts paid therefor on account of each of such minors accompanied by proper vouchers,
showing the amounts and for what expended. (Code 1876, §§2644, 2645; Code 1886, §§2159,
2160; Code 1896, §§227, 288; Code 1907, §§2676, 2677; Code 1923,...
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43-2-514
Section 43-2-514 Contest of account - Reduction or disallowance of item. If any item as charged
by the executor or administrator is reduced or not allowed, the costs of the contest in relation
to such item must be paid by the executor or administrator, otherwise, by the party contesting.
(Code 1852, §1814; Code 1867, §2149; Code 1876, §2521; Code 1886, §2145; Code 1896, §213;
Code 1907, §2681; Code 1923, §5914; Code 1940, T. 61, §310.)...
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43-2-531
Section 43-2-531 Issuance of citation; notice; when court required to examine, audit or restate
account. After stating such account, the court must issue a citation to such executor or administrator
to appear on a day therein named and file his accounts and vouchers for settlement or that
the account so stated will be passed, which must be served on him at least 10 days before
the day named therein; and must also give notice of such settlement by publication, as in
case of settlements voluntarily made by executors and administrators; and, if on the day named
such executor or administrator fails to appear and file his accounts and vouchers for settlement,
as required by law, the court must proceed to examine the account so stated and audit and,
if necessary, restate the same. (Code 1852, §§1818, 1819; Code 1867, §§2154, 2155; Code
1876, §§2525, 2526; Code 1886, §2156; Code 1896, §224; Code 1907, §2687; Code 1923, §5920;
Code 1940, T. 61, §317.)...
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43-2-585
Section 43-2-585 Enforcement of payment or delivery. If the legacy is not payable in money,
the value thereof as ascertained under section 43-2-584 must be entered of record; and, if
the amount directed to be paid or the property directed to be delivered is not paid or delivered
within 60 days after such order, an execution may issue for such amount or the value of such
property against such executor or administrator and his sureties. (Code 1852, §1777; Code
1867, §2104; Code 1876, §2481; Code 1886, §2197; Code 1896, §265; Code 1907, §2741; Code
1923, §5980; Code 1940, T. 61, §340.)...
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43-2-62
Section 43-2-62 Penalty for failure to give notice. It is the duty of the judge of probate
to see that such publication is duly made; and any executor or administrator failing to make
the same must not be allowed any compensation as such; and he and his sureties are liable,
on proof that such notice has not been given, to any creditor for the amount which he would
have been entitled to out of the assets of the estate had his claim been duly presented. (Code
1852, §1736; Code 1867, §2059; Code 1876, §2428; Code 1886, §2077; Code 1896, §124; Code
1907, §2588; Code 1923, §5813; Code 1940, T. 61, §95.)...
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43-2-664
Section 43-2-664 Order after hearing. Should the court find the allegations of the petition
or complaint to be true, it shall enter an order, decree or judgment in said cause discharging
the executor or the administrator and the sureties on their official bonds from all liability
growing out of the administration of said estate. Should it find otherwise, the court shall
dismiss the petition or complaint. (Acts 1953, No. 687, p. 939, §6.)...
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43-8-53
Section 43-8-53 Controversy as to advancements - Contest of answer. Upon the rendition of the
report or answer of the distributee or heir alleged to have received an advancement, or of
his legal representatives or heirs, if deceased, if the executor or administrator, or any
of the parties interested in such estate are not satisfied with the report or answer, on the
ground that the same does not set forth all the property received or advanced, or does not
set forth the true value of the property at the time it was received or advanced, or is not
satisfied that the report or answer is true, then, in either case, such party may file objections
thereto, stating the grounds of the objections, and the judge of probate must set a day, at
such time as he may think proper, for hearing and determining, according to the evidence,
as to the amount of property advanced, the time when advanced, and its value when received.
He must give all the parties interested notice of such objections, and of the...
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43-2-211
Section 43-2-211 Right to maintain actions and recover or receive property in state. Any executor
or administrator who has obtained letters testamentary or of administration on the estate
of a person who was not, at the time of his death, an inhabitant of this state, in any other
of the United States, and who has not obtained letters of administration thereon in this state,
as authorized by article 8 of chapter 2 of this title, may maintain civil actions and recover
or receive property in this state: (1) By recording, at any time before judgment or the receipt
of the property, a copy of his letters, duly authenticated according to the laws of the United
States, in the office of the judge of probate of the county in which such civil action is
brought or property received; or (2) By giving bond, with at least two good and sufficient
sureties, payable to and approved by such judge of probate, in such amount as he may prescribe,
to be determined with reference to the value of the property...
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43-2-580
Section 43-2-580 When legatee or widow entitled to compel payment. After the expiration of
six months from the grant of letters testamentary, or of administration, with the will annexed,
if there are more than sufficient assets in the hands of such executor or administrator to
pay the debts of the deceased, any legatee may apply to the probate court of the county in
which letters were granted to compel the payment of his legacy; and a widow who has dissented
from her husband's will or her personal representative, if she is dead, shall have like remedy
to compel the payment of the distributive share to which she may be entitled. (Code 1852,
§1772; Code 1867, §2098; Code 1876, §2475; Code 1886, §2192; Code 1896, §260; Code 1907,
§2736; Code 1923, §5975; Acts 1931, No. 726, p. 841; Code 1940, T. 61, §335.)...
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