Section 1
SECTION 1. Whenever any civilian employee who is a citizen of the United States in the service of the Insular Government of the Philippine Islands, or any brunch thereof, shall die in that service leaving estate in the Philippine Islands, no part of which is real estate, and the entire assets belonging to said estate shall be personal and shall not exceed in value the sum of five hundred dollars, and no regular administration in accordance with the provisions of law provided in the Code of Procedure in civil actions and special proceedings in the Philippine Islands shall have been had, the Treasurer of the Philippine Archipelago is authorized, and it is hereby made his duty, to take possession of the estate of such deceased person and to make a complete inventory thereof, and to file the same with the Auditor of the Philippine Archipelago. Upon taking possession of such estate, the Treasurer shall ascertain by the best means within his power the names and residences of the persons who are lawfully entitled to the same and shall transmit the same to the persons whom he shall adjudge to be lawfully entitled thereto upon receiving proper vouchers for the same. Before transmitting such estate to its lawful owners the Treasurer is hereby authorized and directed to pay therefrom the burial expenses of such deceased person and all expenses by the Treasurer necessarily incurred in securing possession of the estate, in ascertaining the true owners thereof, and in transmitting the same to the true owners, and in payment of such debts as he shall adjudicate are justly due from the deceased at the time of his death. The accounts of the Treasurer in the performance of this duty shall be audited like his other accounts, and for the moneys and property received by him in performance of the duties by this Act prescribed his official bond shall be held as security. If the Treasurer shall find it to be for the interest of the parties entitled to the estate to convert any portion thereof which is not in the form of cash into cash by sale, he is hereby authorized to make such sale by auction or otherwise as he shall determine to be most advantageous to the estate.