Citation to account at 1623. (§ 223.) If the executor or administrator third term. fails to render an exhibit at the third term of the Court, Petition for citation to the Judge of the Probate Court must cause a citation to be issued requiring him to appear and render it. 1624. (§ 224.) Any person interested in the estate render final may, at any time before the final settlement of accounts, or other account. Citation to account on present his petition to the Probate Judge, praying that the executor or administrator be required to appear and render such exhibit, setting forth the facts showing that it is necessary and proper that such an exhibit should be made. 1625. (§ 225.) If the Judge is satisfied, either application from the oath of the applicant or from any other testimony offered, that the facts alleged are true, and considers the showing of the applicant sufficient, he must direct a citation to be issued to the executor or administrator, requiring him to appear at some day to be named in the citation, which must be during a term of the Court, and render an exhibit as prayed for. Objections to account, who may file. Attach ment for citation. 1626. (§ 226.) When an exhibit is rendered by an executor or administrator, any person interested may appear and, by objections in writing, contest any account or statement therein contained. The Court may examine the executor or administrator, and if he has been guilty of neglect, or has wasted, embezzled, or mismanaged the estate, his letters must be revoked. 1627. (§ 227.) If any executor or administrator not obeying neglects or refuses to appear and render an exhibit, after having been duly cited, an attachment may be issued against him and such exhibit enforced, or his letters may be revoked, in the discretion of the Court. To render accounts at expiration of term. 1628. (§ 228.) Every executor or administrator must render a full account and a report of his administration at the expiration of one year from the time. of his appointment. If he fails to present his account, the Court or Judge must compel the rendering of the account by attachment, and any person interested in the estate may apply for and obtain an attachment, but no attachment must issue unless a citation has been first issued, served, and returned, requiring the executor or administrator to appear and show cause why an attachment should not issue. Every account rendered must exhibit not only the debts which have been paid, but also a statement of all debts which have been duly presented and allowed during the period embraced in the account. to account after his authority 1629. (§ 229.) When the authority of an execu- Executor tor or administrator ceases or is revoked for any reason, he may be cited to account before the Probate Court revoked. at the instance of the person succeeding to the administration of the same estate, in like manner as he might have been cited by any person interested in the estate during the time he was executor or administrator. authority of when. 1630. (§ 230.) If the executor or administrator Revoking resides out of the county, or absconds, or conceals executor, himself, so that the citation cannot be personally served, and neglects to render an account within thirty days after the time prescribed in this Article, or if he neglects to render an account within thirty days after being committed where the attachment has been executed, his letters must be revoked. 1631. (§ 231.) In rendering his account, the executor or administrator must produce and file vouchers for all charges, debts, claims, and expenses which he has paid, which must remain in the Court; and he may be examined on oath touching such payments, and also touching any property and effects of the dececent, and the disposition thereof. When any voucher is required for other purposes, it may be withdrawn Vouchers for items loss than twenty dollars, when excepted. Day of settlement to be appointed, and must give notice thorcof. Final settlement, partition. and distri be made at same time. on leaving a certified copy on file; if a voucher is lost, or for other good reason cannot be produced on the settlement, the payment may be proved by the oath of any competent witness. 1632. (§ 232.) On the settlement of his account he may be allowed any item of expenditure, not exceeding twenty dollars, for which no voucher is produced, if such item be supported by his own uncontradicted oath positive to the fact of payment, specifying when, where, and to whom it was made; but such allowances in the whole must not exceed five hundred dollars against any one estate. 1633. (§ 233.) When any account is rendered for settlement, the Court or Judge must appoint a day for the settlement thereof; the Clerk must thereupon give notice thereof, by causing notices to be posted in at least three public places in the county, setting forth the name of the estate, the executor or administrator, and the day appointed for the settlement of the account, which must be on some day of a term of the Court. The Court or Probate Judge may order such further notice to be given as may be proper. 1634. If the account mentioned in the preceding section is for a final settlement, and the estate is ready bution may for distribution and partition, the notice thereof required to be published must state these facts; and, on confirmation of the final account, distribution and partition of the estate to all entitled thereto must be immediately had, without further notice or proceedings. If, from any cause, the hearing of the account Postponing or the partition and distribution is postponed, the order postponing the same to a day certain, is notice to all persons interested therein. order is notice. 1635. (§ 234.) On the day appointed, or any subsequent day to which the hearing may be postponed party by the Court, any person interested in the estate may Interested appear and file his exceptions in writing to the account, may file and contest the same. exceptions to account. may be by the heirs. may be 1636. (§§ 235, 236.) All matters, including allowed All matters claims not passed upon on the settlement of any former contested account, or on rendering an exhibit, or on making a decree of sale, may be contested by the heirs, for cause shown. The hearing and allegations of the respective Hearing parties may be postponed from time to time, when nec- postponed. essary, and the Court may appoint one or more referees to examine the accounts and make report thereon, subject to confirmation; and may allow a reasonable compensation to the referees, to be paid out of the estate of the decedent. of accounts conclusivo, when and when not. 1637. (§ 237.) The settlement of the account, Settlement and the allowance thereof by the Court, or upon to be appeal, is conclusive against all persons in any way interested in the estate, saving, however, to all persons laboring under any legal disability, their rights to proceed against the executor or administrator, either individually or upon his bond, within two years after their respective disabilities cease; and in any action. brought by any such person, the allowance and settlement of the account is primary evidence of its cor rectness. 1638. (§ 238.) The account must not be allowed by the Court until it is first proved that notice has been given as required by this Chapter, and the decree must show that such proof was made to the satisfaction of the Court, and is conclusive evidence of the fact. ARTICLE III. Order in which debts to be paid. Where property insufficient to pay THE PAYMENT OF DEBTS OF THE ESTATE. SECTION 1643. Order in which debts to be paid. 1644. Where property insufficient to pay mortgage. 1646. Funeral expenses and expenses of last sickness. 1648. Provision for disputed and contingent claims. 1649. After decree for payment of debts, executor personally liable to creditors. 1650. Claims not included in order for payment of debts, how disposed of. 1651. Order for payment of legacies and extension of time. 1652. Final account, when to be made. 1653. Neglect to render final account, how treated. 1643. (§ 239.) The debts of the estate subject to the provisions of Sec. 1205 must be paid in the following order: 1. Funeral expenses; 2. The expenses of the last sickness; 3. Debts having preference by the laws of the United States; 4. Judgments rendered against the decedent in his lifetime, and mortgages, in the order of their date; 5. All other demands against the estate. 1644. (§ 240.) The preference given in the preceding section to a mortgage only extends to the promortgage. ceeds of the property mortgaged. If the proceeds of such property is insufficient to pay the mortgage, the part remaining unsatisfied must be classed with other demands against the estate. Estate insufficient, 1645. (§ 241.) If the estate is insufficient to pay a dividend all the debts of any one class, each creditor must be to be paid. paid a dividend in proportion to his claim; and no creditor of any one class shall receive any payment until all those of the preceding class are fully paid. |