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-628Subchapter III—Advancements and Ademptions § 1981. Gifts before death A gift before death shall be considered as an ademption of a bequest or devise of the property given; but a gift before death may not be taken as an advancement to an heir or as an ademption of a general legacy unless such intention is expressed by the donor in the grant or otherwise in writing, or unless the donee acknowledges it in writing to be such. § 1982. Advancement as part of estate; deduction from share (a) Property given by the decedent in his lifetime as an advancement to an heir is a part of the estate of the decedent for the purposes of division and distribution thereof among his heirs, and shall be taken by the heir toward his share of the estate of the decedent. (b) If the amount of the advancement exceeds the share of the heir receiving it, he shall be excluded from further portion in the division and distribution of the estate, but he may not be required to refund any part of the advancement. If the amount so received is less than his share, he is entitled to as much more as will give him his full share of the estate of the decedent. § 1983. Value of advancement If the value of the property advanced is expressed in the grant, or in the charge thereof made by the decedent, or in the acknowledgment of the party receiving it, it shall be held as of that value in the division and distribution of the estate; otherwise, it shall be estimated according to its value when given, as nearly as the same can be ascertained. § 1984. Death of heir before decedent If an heir receiving an advancement dies before the decedent, leaving heirs, the advancement shall be taken into consideration in the division and distribution of the estate, and the amount thereof shall be allowed accordingly by the representatives of the heirs receiving the advancement, in like manner as if the advancement had been made directly to them. § 1985. Determination of questions as to advancements All questions as to advancements made, or alleged to have been made, by the decedent to his heirs, may be heard and determined by the court, and shall be specified in the decree assigning and distributing the estate. The final judgment or decree of the court is binding on all parties interested in the estate. Subchapter IV—Discharge § 2001. Distributee who can not be found, refuses to accept, or is minor or incompetent (a) When property consisting wholly or partly of money is distributed by a judgment or decree of the court as provided in this chapter to a person who: (1) can not be found and whose place of residence is unknown; (2) refuses to accept the property or to give a proper voucher therefor; or (3) is a minor or incompetent person and has no legal guardian to receive the property or person authorized to receipt therefor— the executor or administrator snail deposit the money, in the name of the distributee, with the Canal Zone Government. The officer of the Canal Zone Government who receives the deposit shall give a receipt for it and shall be liable on his official bond therefor. The receipt
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