fore any decree of distribution is made, all taxes due from the distributee and all personal property taxes due and payable by the estate must be paid.

SOURCE: Probate Code of Guam (1970), § 1024.

COMMENT: Section 3021 is intended to cover all distributions, both preliminary and final.

§ 3023. Distribution in General: Deposit With Clerk for
Nonresidents, Absentees, Minors, etc.
When property is assigned or distributed to a person residing out of, and having no agent in, the territory of Guam, or to a distributee who cannot be found or who refuses to accept the same or to give a proper voucher therefor, or to a minor or incompetent person who has no legal guardian to receive the same or person authorized to receipt therefor, and the same or any part thereof consists of money, the personal representative may deposit the money, in the name of the assignee or distributee, with the Clerk of the Superior Court, who shall give a receipt for the same, and be liable on his official bond therefor; and said receipt shall be received by the Superior Court as a voucher in favor of the personal representative in the territory of Guam, with the same force and effect as if executed by such assignee or distributee.
SOURCE: Probate Code of Guam (1970), § 1060.

COMMENT: Under § 1060 of the Probate Code of Guam (1970), the person who was to receive the money in the situation described was the Treasurer of Guam. The Commission has given the Clerk of the Superior Court that function, on the premise that under this Title the Clerk of the Superior Court exercises many general oversight functions in probate matters, and that this function can — and should — be with the Clerk as well.

§ 3025. Distribution in General: Distribution to Nonresident
Fiduciaries.
If the assignee or distributee is a nonresident minor or a person who has a guardian, conservator, or other fiduciary of his estate legally appointed under the laws of any State, United States territory or country, the distribution of such assignee’s or distributee’s share may be made to such legally appointed fiduciary, whose receipt therefor, together with a certificate of his appointment issued, under seal of the court, by the clerk

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of the court appointing him, when filed with the Clerk of the Superior Court, shall be deemed and received by the Superior Court as a voucher in favor of the personal representative in the territory of Guam.

SOURCE: California Probate Code, § 1061 (as amended).

§ 3027. Distribution in General: Sale of Unclaimed Personal Property; Annual Account by Personal Representative; Claim for Money Deposited With Clerk.
(a) When personal property remains in the hands of the personal representative unclaimed for one (1) year, or when the distributee refuses to accept or to give a proper receipt for the property, or is a minor or incompetent person and has no legally qualified guardian of his estate, and it appears to the Superior Court that it is for the benefit of those interested, or if the personal representative desires his discharge and it appears to the Superior Court that no injury will result to those interested, the Superior Court shall order the property to be sold. The proceeds, after deducting such expenses of sale as may be allowed by the Superior Court, must be deposited with the Clerk of the Superior Court. The receipt of the Clerk of the Superior Court shall be received by the Superior Court as a proper voucher for the deposit.
(b) Until property referred to in subsection (a) of this Section is delivered or disposed of as provided in subsection (a) of this Section, the personal representative must render to the Superior Court, annually, an account showing what income he has received, what property he has sold and at what price, and the character and value of the property remaining in his hands.
(c) When any person appears and claims the money deposited with the Clerk of the Superior Court pursuant to the provisions of subsection (a) of this Section, the Superior Court must inquire into such claim, and if satisfied of the claimant’s right thereto must order the Clerk of the Superior Court to pay the money, or such part thereof as the Superior Court may order, to the claimant.

SOURCE: Subsection (a): Probate Code of Guam (1970), § 1062; Guam Law Revision Commission. Subsection (b): Probate Code of Guam (1970), § 1063. Subsection (c): Probate Code of Guam (1970), § 1064; Guam Law Revision Commission.

COMMENT: As with § 3023, supra, § 3027 places the responsibility for holding undistributed funds into the hands of the Clerk of the Superior Court (under the Probate Code of Guam (1970), that responsibility was in the hands of the Treasurer

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of Guam and the Department of Administration.) The Commission has also altered
§§ 1062 through 1064 of the Probate Code of Guam (1970) to comport with this revised procedure.

§ 3029. Distribution in General: Specific Legacy for Life Only; Inventory.
Where a specific legacy is for life only, the life tenant must sign and deliver to the remainderman, or, if there is none, to the personal representative, an inventory of the property, expressing that the same is in the life tenant’s custody for life only, and that, on the life tenant’s decease, it is to be delivered to the remainderman.

SOURCE: Probate Code of Guam (1970), § 1065.