§ 7705. Recording or filing instrument settling account. There may be
recorded or filed in the office of the clerk or register of the county
where any trustee under an express trust not created by will, if an
individual, resides, or, if a corporation, has its principal office, any
instrument settling an account, in whole or in part, executed by one or
more such trustees and by one or more of the persons interested in the
subject-matter of the trust, none of whom is under the disability of
infancy or incompetency. Every such instrument to be recorded or filed
shall be acknowledged; and if recorded the record thereof, or a
certified copy of the record or instrument shall be prima facie evidence
of the contents of such instrument and its due execution.