Section 43-2-530
Authorization to compel settlement.
Any executor or administrator may be required by citation to file his accounts and vouchers and to make a settlement, notwithstanding any provision in any will or other instrument to the contrary; and, if after service of the citation, he fails to file his accounts and vouchers for a settlement on the day named in the citation, the probate court or other court having jurisdiction of the said estate may compel him to do so by attachment or may proceed to state the account against him from the materials on file or such other information as may be accessible, charging him with such assets as may have come to his hands.
(Code 1852, §1817; Code 1867, §2153; Code 1876, §2524; Code 1886, §2155; Code 1896, §223; Code 1907, §2686; Acts 1919, No. 440, p. 566; Code 1923, §5919; Code 1940, T. 61, §316.)