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.)