In case of the death of an executor or administrator who had not made a final settlement of his or her executorship or administration, and where letters of administration or testamentary have not been granted on his or her estate, the sureties on his or her official bond may proceed to make settlement of his administration of said estate as executor or administrator in the probate court having jurisdiction thereof by filing an account and vouchers for final settlement with the heirs and distributees, or with the administrator de bonis non, or cestui que trust, or minors and guardian ad litem, where minors are interested.
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