Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Civil Code 1910, § 3994, former Code 1933, § 113-1411 and Ga. L. 1943, p. 409, § 1 are included in the annotations for this Code section.

Annual returns which do not substantially comply with the law are not prima facie proof in favor of the administrator. If they are allowed by the ordinary (now probate judge) and recorded, under the terms of the statute, anyone challenging their correctness must carry the burden of proving their incorrectness. But when the returns are not allowed by the ordinary (now probate judge), the burden is upon the administrator to prove the returns' correctness in a proceeding in the court of ordinary (now probate court) for an accounting and settlement. Ellis v. McWilliams, 70 Ga. App. 195, 27 S.E.2d 886 (1943) (decided under Ga. L. 1943, p. 409, § 1).

Mere failure to attach vouchers to returns, standing alone, would not constitute a fraud upon the court of ordinary (now probate court). The total failure to file any returns at all would not, within itself, constitute fraud, nor afford a good reason for the interference of equity. While under the law it is the duty of an administrator to file annual returns accompanied by original vouchers, the duty is placed upon the ordinary (now probate court) to examine the returns to determine their correctness and interested parties are given 30 days in which to file objections to the returns. Hoffman v. Chester, 240 Ga. 296, 49 S.E.2d 760 (1948).

Cited in Peavey v. Clemons, 10 Ga. App. 507, 73 S.E. 756 (1912); McMullen v. Carlton, 192 Ga. 282, 14 S.E.2d 719 (1941).

Editor's notes.

- In light of the similarity of the statutory provisions, opinions under former O.C.G.A. § 53-7-180 are included in the annotations for this Code section.

Filing originals or copies of vouchers.

- Banks, acting as guardians and administrators of estates, need not file originals or copies of vouchers with their returns if the banks file an affidavit stating that the original vouchers have been compared to each item on the return and that the return is correct. 1983 Op. Att'y Gen. No. U83-34 (decided under former O.C.G.A. § 53-7-180).

Am. Jur. 2d.

- 31 Am. Jur. 2d, Executors and Administrators, §§ 516, 517, 960, 961, 966 et seq., 973.

C.J.S.

- 34 C.J.S., Executors and Administrators, § 890 et seq.