Civil Code (Cap. 16), article 137

137. (1) Any inheritance devolving on the children, shall be accepted by the parents with the benefit of inventory, unless s uch inventory is dispensed with by the court. (2) If one of the parents is unable or unwilling to accept such inheritance, the inheritance ma y be accepted by the other paren t with the authority of the court. If both parents are unable or unwilling to accept such inheritance the court may, upon the demand of the child or of any of his relatives, authorise the acceptance thereof either by the child himself, if he has attai ned the age of fourteen years, or otherw ise by a special curator to be appointed by the court. Cap. 364. (3) Where the surviving spouse has filed the return in respect of property comprised in a chargeable transmission in accordanc e with the provisions of the Duty on Documents and Transfers Act , such spouse shall be deemed, for the purposes of this article, to have accepted the inheritance devolving upon the minor with the benefit of inventory with respect to such property as shall hav e been declared in the said return, which inventory shall be deem ed to have been duly drawn up and published according to the said return, without the necessity of any further formality or authorization required by any law. Nullity of acts may only be set up by father, etc. Amended by: XXI.1993.53.