Table of Contents Sec. 52-401. Court to settle terms of accounting. In any judgment or decree for
an accounting, the court shall determine the terms and principles upon which such accounting shall be had. Sec. 52-402. Procedure. Auditors' fees. (a) When a judgment is rendered against
the defendant in an action for an accounting that he account, the court shall appoint not
more than three disinterested persons to take the account, who shall be sworn and shall
appoint the time and place for the hearing and give reasonable notice thereof to the
parties. Sec. 52-403. Accounting before a justice of the peace. Section 52-403 is repealed. Sec. 52-404. Accounting between coexecutors and cotenants. (a) A residuary
legatee, when all or any part of his legacy is withheld from him by an executor, may
bring an action for an accounting against the executor for the recovery thereof. An
executor, who is also residuary legatee, when all or any part of his legacy is withheld
from him by his coexecutor, may bring an action for an accounting against his coexecutor
for the recovery thereof.
Sec. 52-401. Court to settle terms of accounting.
Sec. 52-402. Procedure. Auditors' fees.
Sec. 52-403. Accounting before a justice of the peace.
Sec. 52-404. Accounting between coexecutors and cotenants.
Sec. 52-405. Appeal in action demanding an accounting.
(1949 Rev., S. 8145.)
Court may find that building erected by husband on land owned by him and his wife is vested in them as cotenants. 82
C. 424. Concurrent jurisdiction of superior and probate courts in claim of cestui que trust for accounting. 102 C. 121; 104
C. 190. Refusal to order account is a final judgment from which an appeal lies. 102 C. 122. Lies to compel husband to
account for wife's funds given him for investment. 104 C. 187.
Cited. 5 CA 457, 458, 461.
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(b) If the defendant refuses to attend at the time and place appointed and to produce
his books and render his account, the auditors shall receive from the plaintiff his statement of the account and award to him the whole sum he claims to be due.
(c) If the parties appear and produce their books, the auditors shall hear the parties
and their witnesses and shall examine the books. If either party refuses to be sworn or
to answer any proper questions respecting his account, the auditors may commit him
to a community correctional center, there to continue until he consents to be sworn and
answer all proper interrogatories.
(d) After hearing, the auditors shall adjust the accounts, find the balance due and
immediately report to the court. The fees and expenses of the auditors, as fixed and
allowed by the court, shall be paid by the party in whose favor the report is made and
the court shall render judgment that the party in whose favor it was made shall recover
the sum found to be due, with costs, including the fees and expenses of the auditors.
(1949 Rev., S. 8146; 1953, S. 3206d; 1969, P.A. 297; P.A. 82-160, S. 145.)
History: 1969 act substituted "community correctional center" for "jail"; P.A. 82-160 rephrased the section and inserted
Subsec. indicators.
No formal judgment quod computent is required, unless an issue is tendered on that point; 37 C. 428; otherwise, if an
issue be tendered. 24 C. 103. Nothing can be pleaded before the auditors which might have been pleaded in bar. 24 C. 194.
A report that the defendant had fully accounted is erroneous. 2 D. 120. Auditors may require each party to file a bill of
particulars. 37 C. 428. Notice of counterclaim required. 18 C. 186. When counterclaim is unnecessary. 93 C. 150. The
accounts should be settled, down to the date of the report. 11 C. 366; 24 C. 195. The auditors may report a balance as due
to the defendant. 2 R. 122. Improper joinder of defendants. 53 C. 41. Equity will not grant, where business is against public
policy. 64 C. 211. Judgment for accounting is final as regards appeal. 74 C. 11; 102 C. 122. See note to section 52-405.
Report of committee. 82 C. 424. Power of court to correct account where committee finds all items. 86 C. 199; 87 C. 241.
See notes to sections 52-401, 52-425. Costs to be paid by prevailing party. 93 C. 150. Plaintiff must allege and prove
demand and refusal to account. 100 C. 690.
Cited. 5 CA 457, 458, 461.
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(1949 Rev., S. 8147; 1959, P.A. 28, S. 204.)
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(b) When two or more persons hold property as joint tenants, tenants in common
or coparceners, if one of them occupies, receives, uses or takes benefit of the property
in greater proportion than the amount of his interest in the property, any other party and
his executors or administrators may bring an action for an accounting or for use and
occupation against such person and recover such sum or value as is in excess of his
proportion.
(1949 Rev., S. 8148; P.A. 82-160, S. 146.)
History: P.A. 82-160 replaced "estate" with "property", rephrased the section and inserted Subsec. indicators.
Account does not lie between executors, merely as such; 5 C. 26; nor between cotenants, where there are more than
two. 16 C. 341. Tenant making necessary repairs may recover of his cotenants their share of the expense. 50 C. 256. In
determining the "due proportion" of each cotenant, all equities are to be considered. 82 C. 425. Cited. 25 C. 148; 110 C.
656. At common law cotenant in possession was not accountable to cotenant for anything received from common estate.
118 C. 17.
Cited. 5 CA 457, 458, 461.
Subsec. (b):
Cited. 222 C. 150, 151.
Cited. 14 CA 402, 407, 408.
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