Section 43-2-556
Issuance of citation; notice; when court required to examine, audit or restate account.
After stating such account, the court must issue citation to such executor or administrator or, if dead, to his personal representative or, in case of his removal from the state, to his sureties to appear on a day therein named and to file his account and vouchers for settlement, or that the account so stated will be passed, which must be served on him, or, if dead, on his personal representative or, in case of his removal from the state, his sureties at least 10 days before the day named therein; and must also give notice of such settlement by publication, as in case of final settlements voluntarily made by executors or administrators; and if, on the day named, such executor or administrator or, if dead, his personal representative or, in case of his removal from the state, his sureties fail to appear and file his accounts and vouchers for settlement, as required by law, the court must proceed to examine the account, audit and, if necessary, restate the same.
(Code 1852, §1879; Code 1867, §2235; Code 1876, §2593; Code 1886, §2179; Code 1896, §247; Code 1907, §2698; Acts 1923, No. 492, p. 655; Code 1923, §5931; Code 1940, T. 61, §326.)