The Balances of the Annual Accounts

A distinct statement of all the balances of the annual accounts already filed, either as debits or credits (§ 91-7-291). This record carries no history of those accounts, so the preparer brings each annual account’s balance forward here, and with it any amount received that no previous annual account contained, which the same section asks for by name.

The Kind and Condition of All Assets in Hand

The property still held other than money, real property included (§ 91-7-291). The money the estate holds is the balance above rather than a line here, because an account carries the value the inventory gave it and does not move as money is paid out, so listing it twice would show the same money at two different figures. The two together are the assets in hand. The condition column is left for the preparer; this record does not carry it.

The values above are the carried figures. Anything sold or handed over during this period has left this list.

Property Received Since the Inventory

Property other than money received since the inventory. Money found later is in the receipts section above, on its own line, so nothing is listed twice.

The Parties in Interest

Miss. Code Ann. § 91-7-293 files this statement with the final account, under oath: the names of the heirs, devisees and legatees so far as known, saying particularly which of them are under twenty-one, of unsound mind, or convict of felony, with each one’s place of residence and, for a nonresident, a post office address or an averment that diligent inquiry was made without avail, and the names and residences of the guardians of any who have one.

The account and this statement then stay on file for inspection, and summons issues or publication is made for all parties interested, as in other suits in the chancery court, to appear not less than thirty days from service of the summons or the completion of the publication and show cause why the account should not be allowed and approved (§ 91-7-295).