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.)