26-21 - Certification and recording of accounts settled in a judicial proceeding.
§ 26-21. Certification and recording of accounts settled in a judicialproceeding.
When the account of any fiduciary is settled in a judicial proceeding, itshall be the duty of the clerk of the court in which such cause is, as soonas may be after a final order or decree therein, to certify to the clerk ofthe court wherein the fiduciary qualified, a copy of such account so far asthe same has been confirmed, with a memorandum at the foot thereof statingthe style of the suit and the date of such final order or decree. The accountand memorandum so certified shall be recorded by the clerk to whom it iscertified, in the book in which accounts of fiduciaries are required to berecorded under § 26-35, and if in a proceeding subsequent to such final orderor decree, by appeal or otherwise, the account shall be reformed or altered,a copy of such reformed or altered account shall in like manner be certifiedand recorded, together with a memorandum stating the style of the suit andthe date of the order or decree of confirmation. When the clerk of the courtin which the cause may be is also clerk of the court in which or before whomthe fiduciary qualified, he shall make the memoranda and recordationsrequired by this section, and shall for such purpose use the original papers.For making any copy under this section, the clerk shall be entitled to thefees prescribed in like cases, and for recording such account of thefiduciary he shall be entitled to the fees allowed for recording accountssettled ex parte. The fees for copying and recording shall be paid as thecourt, in which the cause may be, or the judge thereof, shall direct.
(Code 1919, § 5411; 2005, c. 681.)