Mississippi Code Title 91. Trusts and Estates § 91-7-83

If it appears that any person has died, in this state or out of it, and has left property, and some person will not qualify as executor or administrator, the court, or clerk in vacation, shall appoint the sheriff to be administrator, who shall administer the estate. The sheriff shall not be bound to incur any cost except out of the estate, and he shall be allowed not more than ten percent (10%) on the amount thereof. Any sheriff who may be appointed administrator shall make settlement of his administration, if he hath not done so before, at the termination of his office and deliver whatever property he may have of the estate at the time to his successor in office, or to such other person as may be appointed administrator. His official bond as sheriff shall be security for his faithful administration of such estate, and he shall not be required to execute any other bond, except to account for the proceeds of a sale of land.