Section 32. Adjustment and settlement of executors' and administrators' accounts; notice; hearing of exceptions in Court of Chancery; transfer of jurisdiction; appeals

An executor or administrator shall file every account with the Register of Wills for the County, who shall, as soon as conveniently may be, carefully examine the particulars with the proofs thereof, in the presence of such executor or administrator, and shall adjust and settle the same according to the right of the matter and the law of the land; which account so settled shall remain in his or her office for inspection; and the executor, or administrator, shall within three (3) months after such settlement give notice in writing to all persons entitled to shares of the estate, or to their guardians, respectively, if residing within the State, that the account is lodged in the said office for inspection.
Exceptions may be made by persons concerned to both sides of every such account, either denying the justice of the allowances made to the accountant or alleging further charges against him or her; and the exceptions shall be heard in the Court of Chancery for the County; and thereupon the account shall be adjusted and settled according to the right of the matter and the law of the land.
The General Assembly shall have power to transfer to the Court of Chancery all or a part of the jurisdiction by this Constitution vested in the Register of Wills and to vest in the Court of Chancery all or a part of such jurisdiction and to provide for appeals from that Court exercising such jurisdiction.