Page:United States Statutes at Large Volume 76A.djvu/718

–622– -622§ 1858. Exceptions to account; hearing; referees (a) On the day appointed, or any subsequent day to which the hearing may be postponed by the court, a person interested in the estate may appear and file written exceptions to the account, and contest it. (b) Upon the hearing, the executor or administrator may be examined on oath touching the account and the property and effects of the decedent, and the disposition thereof. (c) All matters, including allowed claims not passed upon on the settlement of any former account, or on making a decree of sale, may be contested for cause shown. (d) The hearing and allegations of the respective parties may be postponed from time to time, when necessary. (e) The court may appoint one or more masters to examine the accounts, and make report thereon, subject to confirmation; and may allow a reasonable compensation to the masters to be paid out of the estate of the decedent. § 1859. Jury trial of contested claims When an allowed claim is contested by any 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. At the request of either party, the court shall call a jury and submit the issues to them. After receiving the verdict, the court shall enter an order disposing of the contest in accordance therewith. § 1860. Debts paid without verified claims If it appears that debts of the decedent have been paid without verified claims having been filed or presented and allowed and approved, and it is proved by competent evidence to the satisfaction of the court that the debts were justly due, were paid in good faith, that the amount paid was the true amount of the indebtedness over and above all payments or setoffs, and that the estate is solvent, the court shall allow the sums so paid in settling the account. § 1861. Failure to produce vouchers; lost vouchers; expenditures less than $20 (a) If it appears by the oath to the account, and is proven by competent evidence to the satisfaction of the court, that a voucher for a disbursement has been lost or destroyed; that it is impossible to obtain a duplicate thereof; that the item was paid in good faith and for the best interests of the estate; and that the item was a legal charge against the estate, the executor or administrator shall be allowed the item. (b) On the settlement of his account, an executor or administrator may be allowed any item of expenditure not exceeding $20, for which a voucher is not produced, if the item is supported by his uncontradicted oath positive to the fact of payment, specifying when, where, and to whom it was made; but such allowances in the whole may not exceed $500 against any one estate. / § 1862. Settlement of account as conclusive The settlement of the account and the allowance thereof by the court, or upon appeal, is conclusive against all persons interested in the estate, saving, however, to all persons laboring under legal disability, the right to move for cause to reopen and examine the account, or to proceed by action against the executor or administrator, either individually or upon his bond, at any time before final distribution; and in an action brought by any such person, the allowance and settlement of the account is prima facie evidence of its correctness.

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