When the authority of an executor or administrator or of the guardian of any incompetent or insane or minor person ceases or is revoked for any reason he may be cited to account before the district court at the instance of the person succeeding to the administration or the guardianship of the same estate, in like manner as he might have been cited by any person interested in the estate during the time he was such executor or administrator or guardian.
If the executor or administrator, or if the guardian of any incompetent or insane or minor person dies, his accounts may be presented by his personal representative to, and settled by, the court in which the estate of which he was executor or administrator or guardian, is being administered, or is pending, and, upon petition of the successor of such deceased executor or administrator, or guardian, such court shall compel the personal representative of the deceased executor or administrator or guardian to render an account of the administration or guardianship of his testator or intestate, or ward as the case may be, and must settle such account as in other cases.
R.L.1910, § 6435; Laws 1941, p. 232, § 1; Laws 1949, p. 386, § 1.