If any executor or administrator uses any of the funds of the estate for his own benefit, he is accountable for any profit made thereon or legal interest.
(Code 1852, §1813; Code 1867, §2148; Code 1876, §2520; Code 1886, §2142; Code 1896, §210; Code 1907, §2675; Code 1923, §5908; Code 1940, T. 61, §304.)