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-621(b) If an executor or administrator neglects or refuses to appear and render an account, after having been duly cited, an attachment may be issued against him and the accounting compelled, or his letters may be revoked, in the discretion of the court. § 1853. Accounting after period for presenting claims; final ac< count; enforcement (a) Within 30 days after the time to file or present claims against the estate has expired, the executor or administrator shall render a full and verified account and report of his administration, which shall include all the matters referred to in section 1852 of this title. (b) The executor or administrator shall render a final account, and pray settlement of his administration, when there are sufficient funds in his hands for the payment of all debts and the estate is in a proper condition to be closed. (c) If an executor or administrator fails to present his account, the court shall compel the accounting by attachment. Any person interested in the estate may apply for and obtain an attachment. An attachment may not issue unless a citation has first been issued, served, and returned, requiring the executor or administrator to appear and show cause why an attachment should not issue. § 1854. Accounting after authority revoked or ceases When the authority of an executor or administrator ceases or is revoked for any reason, he may be (!ited to account before the court, at the instance of the person succeeding to the administration of the estate, in like manner as he might have been cited by any person interested in the estate while he was executor or administrator. § 1855. Revocation of letters If the executor or administrator resides out of the Canal Zone, or absconds, or conceals himself, so that the citation can not be personally served, and neglects to render an account within the time prescribed by this subchapter, or if he neglects to render an account within 30 days after being committed Avhere an attachment has been executed, his letter shall be revoked. § 1856. Vouchers; production; withdrawal I n rendering his account, the executor or administrator shall produce and file vouchers for all charges, debts, claims, and expenses which he has paid, which shall remain in the court. When a voucher is required for other purposes, it may be withdrawn on leaving a certified copy on file; if a voucher is lost, or for other good reason can not be produced on the settlement, the payment may be proved by the oath of a competent witness, § 1857. Setting day for settlement of account; notice; final settlement (a) When an account is rendered for settlement, the clerk of the court shall appoint a day for the settlement thereof, and thereupon cause notices to be posted in at least three public places in the Canal Zone, setting forth the name of the estate, the executor or administrator, and the day appointed for the settlement of the account. If, upon the final hearing at the time of settlement, the court deems the notice insufficient from any cause, it may order such further notice to be given as it deems proper. (b) If the account referred to in subsection (a) of this section is for a final settlement and a petition for the final distribution of the estate is filed with the account, the notice of settlement shall state those facts, which notice shall be given by posting or publication for at least 10 days prior to the day of settlement. On the settlement of the account, distribution and partition of the estate to all entitled thereto may be immediately had without further notice or proceedings.
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