Civil Code (Cap. 16), article 181

181. (1) The tutor shall, after deducting the expenses necessary for the minor, profitably invest the income or other moneys which he collects, when the amount thereof exceeds the sum of one hundred and sixteen euro and forty-seven cents (116. 47). (2) If the tutor fails to make such investment, he shall be liab le in interest, unless he proves that notwithstanding all due dili gence he has not succeeded in securing a profitable and safe investme nt. (3) The tutor shall be liable for any loss occasioned by his failure to take, in making the investment, such precautions as a bonus paterfamilias would have taken. Administration. 182. (1) The tutor shall keep at least a book of receipts and expenditure. (2) He shall, with his accounts , produce vouchers for any expense of a considerable amount. (3) The said book, if verified on oath by the tutor, shall be sufficient to prove small expenses. (4) The tutor shall only be credited with such expenses as are considered useful or, having regard to the position and the mea ns of the minor, customary. Rendering of accounts