§ 2107 - Discharge of executor, administrator, trustee, guardian; account; exoneration of surety
§ 2107. Discharge of executor, administrator, trustee, guardian; account; exoneration of surety
When an executor, administrator, trustee or guardian has paid and delivered over to the persons entitled thereto the money or other property in his hands as required by a decree of the probate court, he may perpetuate the evidence thereof by presenting to such court within one year after the decree is made or within such time thereafter as the court may allow, an account of such payment or the delivery over of such property. If it is proved to the satisfaction of the court and verified by the oath of the accountant, such account shall be allowed as his final discharge and ordered to be recorded. Such discharge shall forever exonerate the accountant and his sureties from liability under such decree, unless his account is impeached for fraud or manifest error.