Section 43-2-557
Proceedings on final settlement of account.
On the day appointed for auditing such account, any person may attend on the part of such executor or administrator or, if dead, of his personal representative or, in case of his removal from the state, his sureties and show that he is entitled to additional credits; and any person interested may attend and contest any item of such account or in any previous account, or may show assets not accounted for, or that such executor or administrator has failed to collect any assets from want of due diligence, or that, by any abuse of or failure to discharge his trust, such assets, or any portion thereof, have been injured, destroyed or depreciated; and, in case of such proof, the executor or administrator or, if dead, his personal representative or, in case of his removal from the state, his sureties must be charged therewith. On such settlements, decrees must be rendered as upon like settlements voluntarily made.
(Code 1852, §1880; Code 1867, §2236; Code 1876, §2594; Code 1886, §2180; Code 1896, §248; Code 1907, §2699; Acts 1923, No. 492, p. 655; Code 1923, §5932; Code 1940, T. 61, §327.)