§30‑21. Report of clerk or magistrate.
The clerk of court, ormagistrate upon assignment, shall make and sign three lists of the money orother personal property assigned to each person, stating their quantity andvalue, and the deficiency to be paid by the personal representative. Where theallowance is to the surviving spouse, one of these lists shall be delivered tohim. Where the allowance is to a child, one of these lists shall be deliveredto the surviving parent with whom the child is living; or to the child'sguardian or next friend if the child is not living with said surviving parent;or to the child if said child is not living with the surviving parent and hasno guardian or next friend. One list shall be delivered to the personalrepresentative. One list shall be returned by the magistrate or clerk, within20 days after the assignment, to the superior court of the county in whichadministration was granted or the will probated, and the clerk shall file andrecord the same, together with any judgment entered pursuant to G.S. 30‑20.(1868‑9, c. 93, s. 15; Code, s. 2123; Rev., s. 3099; C.S., s.4116; 1961, c. 749, s. 7; 1971, c. 528, s. 24; 1989, c. 11, s. 3; 1997‑310,s. 3.)