New Mexico Territorial Laws and Treaties NM TERR LAWS KEARNY CODE GUARD § 7

Guardians and curators shall make annual settlements with the court of the prefect, in which their proceedings shall be, beginning at the first term after the beginning of a year from their appointments or admission respectively, and at each corresponding annual term as near as may be until their final settlement, and in such settlements guardians having the care and education of the minors, shall make a statement on oath of the application of all moneys directed by the court to be applied by them to the education of their wards. Guardians and curators neglecting or refusing to make such settlements or statements on oath herein required, shall be liable to be attached and imprisoned until he make such settlements and statements, the court first making a rule on them respectively, to show cause why they should not be so proceeded against.