Page:United States Statutes at Large Volume 47 Part 1.djvu/1084

 1060 72d CONGRESS. SES S. II. CH. 127 . FE BRUAR Y 27, 1933. Account after author- SEC. 864 . EXECUTOR TO ACCOUNT AFTER HIS AUTHORITY REVOKED: ity revoked. When the authority of an executor or administrator ceases, or is revoked for any reason, he may be cited to account before the court at the instance of the person succeeding to the administration o? the same estate, in like manner as he might have been cited by any perso n int ereste d in the e state durin g the time he wa s exe cutor or admin istra tor. Revocation otauthor- SEC. 865. REVOKING AUTHORITY OF EXECUTOR, WHEN.-If the exec- tcyr utor or administrator resides out of the Canal Zone, or absconds, or conceals himself, so that the citation can not be personally served, and neglects to render an account within thirty days after the time prescribed in this subchapter, or if he neglects to render in account within thirty days after being committed where the attachment has been executed, his letters must be revoked. dud and 00rfiled .be pro- SEC. 866. To PRODUCE AND FILE VOUCH ERS, W HICH R EMAIN IN COURT.-In rendering his account, the exec utor or admi nist rato r must produ ce and file vouc hers for al l cha rges, debts, cla ims, and expenses which he has paid, which must remain in the court he may be examined on oath touching such payments, and also touch- ing any property and effects of the decedent, and the disposition thereof. When any voucher is required for other purposes, it may be withdrawn on leaving a certified copy on file ; if a voucher is lost, or for other good reason can not be produced on the settlement, the payment may be proved by the oath of any competent witness. Petty cash eapendi- SEC. 867 . EXPENDITURES LESS THAN $20 MAY BE ALLOWED EXECUTORS lures. WITHOUT VOUCHERS .-On the settlement of his account he may be allowed any item of e xpenditure not exceeding $20, for which no voucher is produced, if such item be supported by his own uncontra- dicted oath positive to the fact of payment, specifying when, where, and to whom it was made ; but such allowances in the whole must not exceed $500 against any one estate. vouchers . lnd destro yed LOST OR DESTROYED VOUCHERS .-Provided, that if it appears by the oath to the acco unt and is proven by competent evid ence to the satisfaction of the court, that a voucher for any disbursement or dis- bursements whatsoever has been lost or destroyed, and that it is impossible to obtain a duplicate thereof, and that such item or items were paid in good faith and for the best interests of the estate, and such item or items were legal charges against said estate, then the Payments of debts executor or administrator shall be allowed such item or items. without affidavit, etc. PAYMENTS OF DEBTS WITHOUT AFFIDAVIT AND ALL OWAN CE .-I f, Upon Ave,p.1045. such settlement of ac counts, it appears that debts against the deceased have been paid without the affidavit and allowance pr e- scribed by statute or sections 799 and 800, and it shall be proven by competent evidence to the satisfaction of the court that such debts were justl y due, were paid in g ood fa ith, that the am ount paid was the true amount of such indebtedness over and above all payments or set-offs, and that the estate is solvent, it shall be the duty of the said court to allow the said sums so paid in the settlement of said accounts. Day of settlement to SEC. 868. DAY OF SETTLEMENT TO BE A PPOI NTED ; CLERK MUST (GIVE be appointed . NOTICE THEREOF ; HEARING ON SETTLEMENT.-When any acc ount is Not ice. rende red f or set tleme nt, t he cl erk of the court must appoi nt a day for the settlement thereof, and thereupon give notice thereof by causing notices to be posted in at least three public places in the Canal Zone, setting forth the name of the estate, the executor - or admi nist rato r, a nd the day appointed for the settlement of the Hearing . account . If, upon the final hearing at the time of settlement, the court or judge should deem the notice . insufficient from any cause,
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