Section 109
SEC. 109. When any officer of the Insular Government dies or absconds it: shall be the duty of the district auditor within the district to take charge of the cash and property of such officer at once, make; an inventory thereof in the presence of one or more disinterested witnesses, and to notify the Insular Auditor forthwith, and forward as soon thereafter as possible a duly signed and witnessed copy of I he inventory taken. The district auditor shall retain possession of such money and property until a duly designated successor or acting officer arrives, whereupon he shall turn over to the poison duly designated such money and property, and take proper receipts therefor. The district auditor shall render on behalf of the deceased or absconding officer his final accounts and take credit therein for the money qt property receipted for by the successor.