§58-631.

§58-631.
   
   Upon the final settlement of the accounts of the executor or
   administrator, or at any subsequent time, upon the application of the
   executor or administrator, or of any heir, legatee, or devisee, the
   court must proceed to distribute the residue of the estate in the
   hands of the executor or administrator, if any, among the persons who
   by law are entitled thereto, and if the decedent has left a surviving
   child, and the issue of other children, and any of them, before the
   close of administration, have died while under age and not having been
   married, no administration on such deceased child's estate is
   necessary, but all the estate which such deceased child was entitled
   to by inheritance, must, without administration, be distributed in
   accordance with the laws of descent and distribution of this state. A
   statement of any receipts and disbursements of the executor or
   administrator, since the rendition of his final accounts, must be
   reported and filed at the time of making such distribution, and a
   settlement thereof, together with an estimate of the expenses of
   closing the estate, must be made by the court and included in the
   order or decree, or the court or judge may order notice of the
   settlement of such supplementary account, and refer the same as in
   other cases of settlement of accounts.