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.)