The executors shall submit an account of their administration to the heirs.\nShould they have been appointed, not in order to deliver the property to determined heirs, but to invest or distribute the same in the manner ordered by the testator, in the cases allowed by law, they shall submit their accounts to the part of the Court of First Instance having jurisdiction.\nAny provision of the testator in contravention of this section shall be void.\nHistory —Civil Code, 1930, § 829;.
Puerto Rico Legal Code