35. In a case of intestacy, where the special circumstances of the case appear to the Court so to require, the Court
may, if it thinks fit, on the application of any person having interest in the estate of the deceased or of its own
motion, grant letters of administration to an officer of the Court, to a Consular Officer or to a person in the
service of the Government.
36. (1) The officer or person so appointed shall act under the direction of the Court and shall be indemnified
thereby.
(2) The Court shall require and compel him to file in the Court his accounts of his administration at intervals not
exceeding three months.
37. Where a person has died intestate as to his personal estate or leaving a will affecting personal estate, but
without having appointed an executor thereof willing and competent to take probate or where the executor is, at
the time of the death of that person, resident out of the jurisdiction and it appears to the Court to be necessary or
convenient in any such case to appoint some person to be the administrator of the personal estate of the deceased
or of any part thereof, the Court may appoint such person as it thinks fit to be the administrator upon his giving
such security, if any, as the Court shall direct and every such administration may be limited as the Court thinks
fit.
38. The Court may direct that any administrator (with or without the will annexed) shall receive out of the
personal and real estate of the deceased such reasonable remuneration as the Court thinks fit, not exceeding a fee
of ten naira and in addition thereto a sum not exceeding five per centum on the amount of the realised property
or when not converted into money, on the value of the property duly administered
and accounted for by him:
Provided that where the Court is satisfied that by reason of exceptional circumstances the administration of the
property has required an extraordinary amount of labour to be bestowed on it, the Court may allow in respect of
that property a higher rate of remuneration.
Administration of Estate of Foreign Citizens
39. (1) Where any citizen of any country other than Nigeria dies within the jurisdiction without leaving within
the jurisdiction a widow or next of kin, then, if any such person dies within a Government station or had his
usual place of residence therein, the Magistrate having jurisdiction within that station or if he does not die within
a Government station or had not his usual place of residence therein, then the Secretary of the Local Government
in charge of the station in which he died, shall collect and secure all moneys and other property belonging to the
deceased and shall then request the Secretary to the Government to inform the nearest consular officer of that
country of the death of the deceased and transmit to him a list of the money and property of the deceased.
(2) In the case last mentioned in which it is declared that a Local Government Secretary shall collect and secure
all money and other property of the deceased, the Local Government Secretary may appoint any Administrative
Officer attached to his Local Government or with his consent, any Magistrate or any Administrative officer
attached to any other Local Government to act in his place.
40. Application may be made to the Court by any such consular officer or by any person authorised by him in
writing and under the by consular seal, for leave to administer the estate of the deceased and the Court may make
such order as to security for payment of debts and the method of administration as the Court shall think fit and
vary such order when and so often as is expedient.
Administration generally
41. (1) Every person to whom a grant of probate or letters of administration has or have been made and every
administrator appointed by the Court shall, if called upon by the Court so to do, file in Court the accounts of his
administration and shall thereafter file such further periodic accounts as the Court may direct until the
completion of the administration.
(2) Any such executor or administrator who fails within any such period to file his accounts as aforesaid shall be
liable to such penalty not exceeding one hundred naira as the Court may think fit to impose and every such fine

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