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HomeMy WebLinkAbout2788 ., ERECUTORS AND' 'A>SMINISTRA'lr0>~3 G.S. 28-50. Inventory within three months-Every executor, administrator and collector, within three months after his qualification, shall return to the clerk, on oath, a just, true and perfect inventory of all the real estate, goods and chattels of the deceased, which have come to his hands, or to the hands of any person for him, which inventory shall be signed by him and be recorded by the clerk. He shall also return to the clerk. on oath, within three months after each gale made by him, a full and itemized account thereof, which shall be signed by him and recorded by the clerk. G.S. 28-52. New assets inventoried.-When further property of any kind, not included in any previous return, comes to the hands or knowledge of any executor, administrator or•collector, he must cause the same to be returned, as hereinbefore prescribed, within three months after the possession or discovery thereof; and the making of such return of new assets, from time to time, may be enforced in the same manner as in the case of the first inventory. G.S. 28-117. Annual accounts. Every executor, administrator and collector shall, within thirty days after the expiration of one year from the date of his qualification or appointment and annually, so long as any of the estate remains in his control. file. in the office of the clerk of the superior court, an inventory and account, under oath, of the amount of property received by him, or invested by him, and the manner and nature of such investment, and his receipts and disbursements for the past year in the form of debit and credit. He must produce vouchers for all payments. The clerk may examine on oath such accounting party, or any other person, concerning the receipts disbursements or any other matter relating to the estate; and, having carefully revised and audited such account, if he approve the same, he must endorse his approval thereon, which shall be deemed prima facie evidence of correctness. TRUSTEES UNDER WILLS G.S. 28-53. Trustees in wills to qualify and Sk inventories and acrnunts. Trustees appointed in any will admitted to probate in this State, into whose hands assets come under the provisions of the will, shall first qualify under the laws applicable to executors, and shall file in the office of the clerk of the county where the will is probated inventories of the assets which come into his hands and annual and final accounts there- of, such as are required of executors and administrators. The power of the clerk to enforce the filing and his duties in respect to audit and record shall be the same as in such cases. This section shall not apply to the extent that any will makes a different provision. GUARDIANS AND TRUSTEES G.S. 33-36. Return within three months-Every guardian, within three months after his appoint- ment. shall exhibit an account, upon oath, of the estate of his ward, to the clerk of the superior court; but such time may be extended by the clerk of the superior court, on good cause shown, not exceeding six months. G.S. 33-39. Annual accounts.-Every guardian shall, within thirty days after the expiration of one I year from the date of his qualification or appointment, and annually, so long as any of the estate remains in his control, file in the office of the clerk of the superior court an inventory ahd account, under oath, of the amount of property received by him, or invested by him, and the manner and nature of such investment, and his receipts and disbursements for the past year in the form of debit and credit. He must produce vouchers for all payments. The clerk of the superior court may examine on oath such accounting party, or any other person, concerning the receipts, disbursements or any other matter relating to the estate; and having carefully revised and audited such account, if he approve the same, he must endorse his approval thereon, which shall be deemed prima facie evidence of correctness. 1980 OEC 15 AM ~ 33 5104'7'7 FILEt' aEENC ~ECOR[1t0 . BOOK344 ~~~E278i s R06ER POITRASA CLERK CIRCUIT CiOURpT ~• RECORD C~f?'~'` _ `~`'~ ' __. a - - -. - : _ '} _ _-a ~.; _ .~ _~. _a