Page:United States Statutes at Large Volume 47 Part 1.djvu/1085

 72d C ONGRESS. SESS. II. CH. 127 . FEBR UARY 27, 1933 . be may order such further notice to be given as may seem to him proper. SEC. 86 9. WHEN SETTLEMENT IS FINAL, NOTICE MUST SO STATE .-If m antRce of fi nal s ettle. the account mentioned in the preceding section be for a final settle- men t, and a petitio n for the final distribution of the estate be fi led with said account, the notice of settlement must state those fact s, which notice must be given by posting or publication for at least ten days prior to the day of settlement. On the settlement of said account, distribution and partition of the estate to all entitled thereto may be immediately had without further notice or proceedings. SEC. 870 . INTERESTED PARTY MAY FILE EXCEPTIONS TO ACCOUNT.- Exceptions to so. On the day appointed, or any subsequent day to which the hearing may be p ostponed by the court, a ny perso n interes ted in t he estat e may appear and file his exceptions in writing to the account, and contest the same. SEC. 871. ALL MATTERS MAY BE CONTESTED BY THE HEIRS ; HEARING by h nte ti ngofma tters MAY BE PoSTPONED .-All matters, including allowed claims not passed upon on the settlement of any former account, or on rendering an exhibit, or on making a decree of sale, may be contested by the heirs, for cause shown. The hearing and allegations of the respective b Posttponement of parties may be postponed from time to time, when necessary, and the court may appoint one or more referees to examine the accounts, and make report thereon, subject to confirmation ; and may allow a reasonable compensation to the referees to be paid out of the estate of the decedent. Whenever an allowed claim is contested by any Trial by 3u ry ° heir, or other person entitled to contest it, either the contestant or the claimant is entitled to a trial by jury of the issues of fact presented by the contest ; and it is the duty of the court, at request of either party, to call a jury and submit to them such issues, and, after receiv- ing their verdict, to enter an order disposing of such contest in accordance therewith. SEC. 872. SETTLEMENT OF ACCOUNTS TO BE C ONCL USIV E, W HEN AND Settlement o f WHEN NoT.The settlement of the account and the allowance thereof accounts c onclusive. by the court, or upon appeal, is conclusive against all persons in any way interested in the estate, saving, however, to all persons laboring Savingpersonsunder under any legal disability, their right to move for cause to reopen and examine the account, or to proceed by action against the executor or a dmi nist rat or, eith er indi vidu all y or upon his bond, at any time before final d istribution ; and in any action brought by any such person, the al lowance and sett lement o f the ac count is prima f acie evidence of its correctness. SEC. 873. PROOF OF NOTICE OF SETTLEMENT OF ACCOUNTS .The Proof of not ice. account must n ot be allowed by the court until it is first pro ved that notice has been given as required by this chapter, and the decree must show that such proof was made to the satisfaction of the court, and is conclusive evidence of the fact. SEC. 874. DECEASED EXECUTOR'S OR GUARDIAN'S ACCOUNTS .-If any etc D eceased executor's , executor's, executo r, admin istrator or guar dian die s, his a ccounts may be p re- sented by his personal representative to, and settled by, the court in which the estate of which he was executor, administrator or guard- ian is being administered and, upon petition of the successor of such deceased executor, administrator or guardian, such court may compel the personal representatives of such deceased executor, admin- istrat or or gu ardian t o render an acco unt of t he admin istratio n of their testator or intestate, and must settle such account as in other cases. 1061