[ Text of section effective until March 31, 2012. Repealed by 2008, 521, Sec. 38. See 2008, 521, Sec. 44 as amended by 2010, 409, Sec. 23 and 2011, 224.]

  Section 22. If an executor, administrator, guardian, conservator or trustee has paid or delivered to the persons entitled thereto the money or other property in his hands, as required by decree of a probate court, he may perpetuate the evidence thereof by presenting to said court, within one year after the decree is made, an account of such payments or of the delivery of such property; and said account, upon being proved to the satisfaction of the court, and verified on oath by the accountant, shall be allowed as his final discharge and ordered to be recorded. Such discharge shall forever exonerate the accountant and his sureties from all liability under such decree unless his account is impeached for fraud or manifest error.