New Mexico Territorial Laws and Treaties NM TERR LAWS KEARNY CODE ADMIN § 12

Every executor and administrator shall exhibit a statement of the accounts of his administration for settlement, with proper vouchers, to the court of the prefect, at the first term, after the end of one year, from the date of his letters, and at the corresponding term of such court, every year thereafter until the administration be completed; and upon every failure so to do, may be fined not more than one hundred dollars for the use of the country, and shall forfeit to the party injured double the damages sustained by such default.