Note 36 — Chapter V · THE SEMI-JUDICIAL AND ADMINISTRATIVE FUNCTIONS OF THE AUDIENCIA.

When the heirs were resident in Spain, or in some colony other than the Philippines, the estates of deceased persons were sold and the money was set aside to be remitted to Spain. The collective sum of these properties, sold and unsold, was designated as the bienes de difuntos.36 At stated periods the juez de difuntos was required to turn over the funds that he had collected, or received in the execution of his duties, to the oficiales reales, first deducting three per cent of their gross amount for his services.37 His accounts, which were sent to the Council of the Indies, were also audited by these officials, and the audiencia likewise held him accountable for any abuses or errors other than financial. He was also held responsible in his residencia. The fiscal was his prosecutor in case of suit. The juez de difuntos, on his part, was authorized to require reports from the agents and administrators who served him in the provinces, and all necessary safeguards were taken for his protection.38