Text of the provision

Sec. 1. Executor or administrator chargeable with all estate and income. — Except as otherwise expressly provided in the following sections, every executor or administrator is chargeable in his account with the whole of the estate of the deceased which has come into his possession, at the value of the appraisement contained in the inventory; with all the interest, profit, and income of such estate; and with the proceeds of so much of the estate as is sold by him, at the price at which it was sold.

Rules of Court, Rule 85, Section 1. Reproduced verbatim and verified word-for-word against four independently published renderings of the Rules of Court — only text on which at least two independent publishers agree is shown.

About this section

This is Section 1 of Rule 85 (Accountability And Compensation Of Executors And Administrators) of the Rules of Court of the Philippines — the Special Proceedings rules (Rules 72–109), in force since January 1, 1964. The text above is reproduced verbatim.

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Note. The text above is reproduced in full from the Rules of Court (Special Proceedings), verified word-for-word against four independently published renderings of the Rules of Court — only text on which at least two independent publishers agree is shown. The framing around it is general legal information, not legal advice. How a rule applies to a particular case depends on facts that only a lawyer reviewing your matter can assess.