The agent must render to the district court appointing him, annually, an account, showing:
1. The value and character of the property received by him, what portion thereof is still on hand, what sold, and for what.
2. The income derived therefrom.
3. The taxes and assessments imposed thereon, for what, and whether paid or unpaid.
4. Expenses incurred in the care, protection and management thereof, and whether paid or unpaid.
When such account is filed, the district court may examine witnesses and take proofs in regard to it; and if satisfied from such accounts and proofs that it will be for the benefit and advantage of the persons interested therein, the court may, by order, direct a sale to be made of the whole or such parts of the real or personal property as shall appear to be proper, and the purchase money to be deposited in the State Treasury, to be receipted for and the receipts filed as in like cases before provided.
R.L.1910, § 6483.