(1)Every person appointed by the District Court or by the Collector to be manager of the estate or a lunatic shall, be than six months from the date of his appointment, deliver in Court or to the Collector annually within three months of the close of the year property belonging to the lunatic and of all such money, or other moveable property, as he may receive on account of the estate, together with a statement of all debts due or to the same.
