§30‑25. Personal representative entitled to credit.
Upon the settlement of theaccounts of the personal representative, he shall be credited with the articlesassigned, and the value of the deficiency assessed as aforesaid, if the sameshall have been paid, unless the allowance be impeached for fraud or grossnegligence in him. (1868‑9, c. 93, s. 18; Code, s. 2126; Rev., s.3102; C.S., s. 4119; 1997, c. 310, s. 3.)