State Act
Section 132
Art. 132 – The administration of comunidades shall have an iron safe, with three keys, where the income from derramas and of the in default comunidades in their charge, as well as the income of Pension Bank, should be deposited in accordance with this Code. § 1. The key-holders of this safe are the administrator, the secretary and the more qualified and senior most auxiliary. They are jointly and severally responsible for any embezzlement if taken place. § 2. In the same safe there shall also be deposited, but kept separately, the amount of advance fees paid by the parties in connection with the cases pertaining to the administration. The entry of such amounts should be recorded in a special cash book maintained on the same lines as that of the safe of the administration.