Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Code 1933, § 113-2207, are included in the annotations for this Code section.

Statute provides in part for the basis for an accounting, and must be considered in the light of other sections of the Code concerning the duties of administrators and the penalties for failure to perform such duties. The object of the proceeding is to require of the administrator a full accounting concerning the discharge of the administrator's trust in a detailed statement of the administrator's actings and doings, and a settlement with the administrator's successor; and the paying of any portion of the estate which by evidence may be found to be due by the former administrator to the administrator's successor. Ellis v. McWilliams, 70 Ga. App. 195, 27 S.E.2d 886 (1943) (decided under former Code 1933, § 113-2207).

Law fixes the duties of the administrator as to the disposal of the funds of the estate, and the administrator's failure to conform thereto by keeping the money not needed for current expenses and in failing to invest the money as provided by law deprives the beneficiary of the use thereof. Accordingly, for this breach of duty and in order to protect the beneficiary from loss of income, the law requires that the administrator pay interest on funds so held. Thomas v. State, 87 Ga. App. 765, 75 S.E.2d 193 (1953) (decided under former Code 1933, § 113-2207).

Cited in Chapalas v. Papachristos, 185 Ga. 544, 195 S.E. 737 (1937); Raines v. Shipley, 200 Ga. 180, 36 S.E.2d 150 (1945).

Am. Jur. 2d.

- 31 Am. Jur. 2d, Executors and Administrators, §§ 879, 892, 894, 896 et seq.

C.J.S.

- 34 C.J.S., Executors and Administrators, §§ 1012, 1013.

ALR.

- Rate of interest chargeable against guardians, executors or administrators, and trustees, 112 A.L.R. 833; 156 A.L.R. 936.