After hearing the evidence and argument, the auditor shall file the evidence and a report in which he shall clearly and separately state all rulings made by him, classify and state his findings, and report his conclusions upon the law and facts.
History. Ga. L. 1894, p. 123, § 7; Civil Code 1895, § 4587; Civil Code 1910, § 5133; Code 1933, § 10-203.