Every administrator and executor shall file in the probate office an annual account of administration, unless upon petition he is excused by the judge of probate; but in no event shall he be excused for a period longer than three years. Before giving notice to settle his final account, he shall file it in the probate office of the county where it is to be settled, and shall cause the fact of such filing to appear in the notice, and shall at the same time file a statement of the names and residences of the heirs, legatees, and beneficiaries, if known to him.
RSA 554:26
RL 353:26. 1947, 264:2, eff. July 1, 1947.