CHAP. 296.—An ACT to amend and re-enact section 2678 of the Code of
Virginia, in relation to the exhibit of the accounts of fiduciaries for
settlement. (H. B. 377.)

Approved March 18, 1916.

1. Be it enacted by the general assembly of Virginia, That
section two thousand six hundred and seventy-eight of the Code
of Virginia, be amended and re-enacted so as to read as follows:

Sec. 2678. A statement of all money which any personal
representative, guardian, curator, or committee shall have re-
ceived, or become chargeable with or have disbursed, within one
year from the date of the order conferring his authority, or
within any succeeding year, together with the vouchers for such
disbursements, shall, within six months after the end of every
such year, be exhibited by him before the commissioner of ac-
counts of the court wherein the order conferring his authority
was made, and a statement of all the money which any trustee,
acting under a trust created since the first day of July, eighteen
hundred and fifty, shall have received or become chargeable with,
or have disbursed within a year from the date of such trust, or
within any succeeding year, together with the vouchers for such
disbursements, shall be laid by him before the commissioner of
accounts of the court wherein the instrument creating the trust
was first recorded; provided, that where the money so received
by a trustee, or with which he shall have become chargeable, is
the proceeds from the sale of real estate located entirely within
one county or corporation such statement shall be laid by him
before the commissioner of accounts of the court of the county
or corporation wherein such real estate was located at the time
of such sale; and the said commissioner shall state, settle, and
report to the court an account of the transactions of any such
fiduciary, as provided by law. If any such fiduciary fail to make
such exhibit, as herein required, the commissioner and the court
shall proceed against him in like manner, and the court shall
impose the same penalty, unless such fiduciary is excused for
sufficient reason, as is herein provided in cases where fiduciaries
fail to return inventories of their respective estates. The com-
missioner shall enter in his record book, in a separate column,
the date of each settlement of fiduciary accounts made by him.