Section 43-2-701
Report of insolvency - Generally.
Whenever the executor or administrator of any estate is satisfied that the property of the estate is insufficient to pay its debts, he must file with the judge of probate of the court having jurisdiction of the estate a report in writing that such estate is, to the best of his knowledge and belief, insolvent.
(Code 1852, §1829; Code 1867, §2178; Code 1876, §2550; Code 1886, §2223; Code 1896, §291; Code 1907, §2756; Code 1923, §5995; Code 1940, T. 61, §382.)