The document discusses the procedures for distributing the residue of an estate. It states that distribution shall be made after paying all debts, expenses, taxes, and allowances, unless distributees post a bond to cover those obligations. It also discusses the probate court's powers to determine heirs, claims, and distributees' shares. The final order of the probate court on questions such as advancements to heirs is binding.

2. SECTION 1. When order for distribution of
residue made?
RULE: ORDER OF DISTRIBUTION shall be made
AFTER payments of all debts, funeral
expenses, expenses for administration,
allowance of widow and inheritance tax; or
BEFORE payment of said obligations only if
the distributees, or any of them give a bond in
a sum fixed by the court, conditioned for the
payment of said obligations within such time
as the court directs.

3.  What is the procedure in the distribution of the
residue when there is a controversy as to lawful
heirs or distributive shares?
Answer: The controversy shall be heard and
decided as in ordinary cases.
 What is the rule in the allowance of distribution of
residue?
Answer: NO, distribution shall be allowed
until the payment of the obligations effected
EXCEPT if distributees or any of them give a
bond.

4. Section 2. Questions as to advancement to be
determined.
 What court has jurisdiction over Questions as to
advancement made by decedent to his heirs? And
what is the effect of its final order?
Answer: The court having jurisdiction over
the estate proceedings, and the effect of
which is that the final order of the court
thereon shall be binding on the person raising
the questions and on the heir.

5. Section 3. By whom expenses of partition paid.
The executor or administrator- if they have
retained sufficient effect in their hands at the
time of distribution to be lawfully applied for
the partition expenses, when the court
deemed it equitable and consistent to the
intention of the testator. Otherwise the
parties of interest in the partition in
proportion to their respective shares or
interest

6. What may the Court recourse if the party in interest
of the partition shall not pay obligations?
Answer: the court may issue an execution in
the name of the executor or administrator
against the party not paying for the sum
assessed.

7. Section 4. Recording the order of partition of
estate
How done?
Certified copies of Order or judgment shall be
recorded in Registry of deeds of the province
where the property is situated
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Notes and cases
Stages in the distribution of the estate
Payment of obligations
Declaration of Heirs
Determination of Proportion

8. Powers of Probate Court
1. Custody and control of the entire estate
2. Jurisdiction to settle the claims of an heir and
adjudication of the properties
3. Determine right of the natural child
4. Make declaration of heirs
5. Jurisdiction to action for compulsory recognition
of a natural child
6. Judicial declaration that a certain person is the
only heir of the decedent
7. Determine proportion of distributee.
8. Order preliminary attachment of interest in the
estate.

9. Powers of Probate Court
9. Issue writ of execution: generally probate court
cannot issue writ of execution BECAUSE its orders
usually refers to the adjudication of claims against
estate which the executor/administrator may satisfy
without resorting to writ of execution EXCEPT in the
following circumstances;
To satisfy the contributive shares of devisees, legatees and heirs in
possession of the decedent’s assets
To enforce payment of expenses of partition
To satisfy the costs when a person is cited for examination in probate
proceedings
10. Issue writ of possession for recovery of the share by
the heir or other interested parties from executor or
administrator

10.  Purpose of administration- liquidation and distribution
of residue among heirs and legatees. Liquidation
means the determination of all assets of the estate and
payment of all debts and expenses.
 Approval of a project of partition does not necessarily
terminate administration.
 An order which determines the distributive shares of
heirs is appealable. If not appealed, it becomes final.
 The probate court loses jurisdiction over the settlement
proceedings only upon payment of all debts and
expenses of the obligor and delivery of the entire estate
to all the heirs. (Guilas vs Judge of the CFI of
Pampanga)