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RULE 96

GENERAL POWERS AND DUTIES OF GUARDIANS

The general powers and duties of a guardian under Rule 96 are as follows:

1. Have the care and custody of the person of the ward, and the management of his
estate, or the management of the estate only, as the case may be (Section 1);

2. Pay the debts of ward (Section 2);

3. Settle accounts, collect debts and appear in actions for ward (Section 4);

4. Manage the estate of the ward frugally, and apply the proceeds to maintenance of the
ward (Section 4);

5. Render verified inventory within 3 months after his appointment and annually thereafter
upon application of interested persons (Section 7);

6. Must present his account to the court for settlement and allowance (Section 8).

Under Section 17 of A.M. No. 03-02-05-SC (RE: PROPOSED RULE ON


GUARDIANSHIP OF MINORS), a guardian shall perform the following duties:

(a) To pay the just debts of the ward out of the personal property and the income of the
real property of the ward, If the same is sufficient; otherwise, out of the real property of
the ward upon obtaining an order for its sale or encumbrance;

(b) To settle all accounts of his ward, and demand, sue for, receive all debts due him, or
may, with the approval of the court, compound for the same and give discharges to the
debtor on receiving a fair and just dividend of the property and effects; and to appear for
and represent the ward in all actions and special proceedings, unless another person is
appointed for that purpose;

(c) To manage the property of the ward frugally and without waste, and apply the income
and profits thereon, insofar as may be necessary, to the comfortable and suitable
maintenance of the ward; and if such income and profits be insufficient for that purpose,
to sell or encumber the real or personal property, upon being authorized by the court to
do so;

(d) To consent to a partition of real or personal property owned by the ward jointly or in
common with others upon authority granted by the court after hearing, notice to relatives
of the ward, and a careful investigation as to the necessity and propriety of the proposed
action;
(e) To submit to the court a verified inventory of the property of his ward within three
months after his appointment, and annually thereafter, the rendition of which may
be required upon the application of an interested person;

(f) To report to the court any property of the ward not included in the inventory which is
discovered, or succeeded to, or acquired by the ward within three months after such
discovery, succession, or acquisition; and

(g) To render to the court for its approval an accounting of the property one year from his
appointment, and every year thereafter or as often as may be required.

Section 1. To what guardianship shall extend. — A guardian appointed shall have the
care and custody of the person of his ward, and the management of his estate, or the
manangement of the estate only, as the case may be. The guardian of the estate of a
non-resident shall have the management of all the estate of the ward within the
Philippines, and no court other than that in which such guardian was appointed shall have
jurisdiction over the guardianship.

Under Section 1, a guardian may be appointed to care for the person or the
property of a minor. However, the policy of the law does not favor the award of the
guardianship of a ward’s person to one party and the guardianship of his estate to
another. The reason for this policy seems to be that from the separation of these duties,
while very little benefit can be anticipated, many inconveniences and considerable
increase of expense must necessarily follow.

However, a separate guardian of the person and of the estate may be appointed
sometimes by the court. For a person may be competent to discharge certain duties and
incompetent to discharge others. Thus a widowed mother may be a competent guardian
for the person of the minor children but because of her want of business experience
incompetent to manage the minor’s estate.

Right to Custody

A lawfully appointed general guardian or guardian of the person is entitled to


custody of the ward, his rights in this respect being superior to any rights of relatives.
Similarly, the ward is under the legal duty to remain with and submit himself to the control
of the guardian. This duty will be enforced by the courts unless the interests of the ward
obviously require otherwise.

Power of Court Over Custody of the Ward

The right of the guardian to the custody of the ward is not an absolute one; but the
matter of custody is subject to control by the court, which may deprive the guardian of
such custody or refuse to take the child from the custody of others and commit it to the
custody of the guardian. The controlling consideration in the matter of custody as in the
matter of selecting the guardian is the best interest of the child.

Support and Custody of the Ward

The rights of the guardian to the custody and support of the person of the ward,
and to the services and earnings of the ward, carry with them the obligation to provide for
the proper support and education of the ward, though as guardian (excepting a natural
guardian) is under no obligation to support the ward out of his own means, the duty of the
ordinary guardian in this respect, extends only to proper and suitable application of the
means of the ward.

Can the guardian delegate his duties?

Yes. The guardian must give his personal care and attention to the maintenance
of the ward’s estate and to keep the funds and property of the ward under his own control.
If he attempts to delegate his duties to another, he is responsible for the other’s action in
the premises and for any resulting loss, although he employ clerks and assistants to serve
him in his duties without liability for the acts provided he has used reasonable care and
discretion in the manner of selecting those whom he employs.1

Section 2. Guardian to pay debts of ward. — Every guardian must pay the ward's just
debts out of his personal estate and the income of his real estate, if sufficient; if not, then
out of his real estate upon obtaining an order for the sale or encumbrance thereof.

A lawyer is charged with the knowledge that the property and effects of the wards
are under the control and supervision of the court, and that they cannot be taken and
expended without the latter's permission, more especially so when the money taken was
to pay the debt of the father of the ward. The mother is the natural guardian of her minor
children, entitled to the care and custody of the latter and responsible for their education,
but such guardianship and her acts as mother are not those of a de facto guardian.

Even if the mother and her children secured loans with which to purchase food,
clothing and other necessaries of the minors, she certainly has no power or authority to
encumber their property to guarantee the loan thus secured, or to bind for the payment
of the loan the pensions that the minors may be entitled to receive. Only a judicial
guardian of the ward's property may validly do so, and even then only with the court's
prior approval secured in accordance with the proceedings set forth by the rules (Rule
96).

Guardian to Settle Accounts, Collect debts, and Appear in Actions for the Ward

1
Zubeldia v Guttierez Hermanos,70 Phil 419,
Section 3. Guardian to settle accounts, collect debts, and appear in actions for ward. —
A guardian must settle all accounts of his ward, and demand, sue for, and receive all
debts due him, or may, with the approval of the court, compound for the same and give
discharges to the debtor, on receiving a fair and just dividend of the estate and effects;
and he shall appear for and represent his ward in all actions and special proceedings,
unless another person be appointed for that purpose.

Power of the Guardian to Receive Money Due to Ward

It is the right and duty of a general guardian or a guardian of the estate to collect all assets
of the ward, and to reduce to possession the ward’s choses in action and collect the debts
and obligations due him. The collection of debts or assets being a ministerial act, he may
employ or authorize an agent or attorney to perform the duty for him; but he must select
the agent or attorney with reasonable care and supervise his acts with the same care.
The guardian’s right to the custody and management of the ward’s property implies the
power to collect and receive the moneys due to the ward and hence to receive for the
same, and if secured by a mortgage, to discharge the mortgage whether the money has
become due or not.

Liability of Guardian for Failure to Collect

Failure of the guardian to collect the personal estate of the ward due to negligence will
make the guardian liable for the amount of the assets lost thereby, which might have been
collected had he been diligent. But if he acts in good faith and in the exercise of
reasonable prudence and diligence, he is not liable.

Bringing of Suits by Guardian

It is the duty of the guardian to cause actions, for the recovery of the debts due the
ward, to be instituted in the name of the ward, when such proceedings are necessary for
the preservation of the latter’s property.

Under Rule 3, Section 5 of the Rules of Court, a minor or a person alleged to be


incompetent, may sue or be sued with the assistance of his father, mother, guardian, or
if he has none, a guardian ad litem appointed by the court.

Authority of Guardian to Compromise for the Ward

A guardian has authority to compromise a claim existing in favor of the ward,


provided he acts in good faith. Thus, a claim for personal injuries to the ward may be
compromised by the guardian where he acts in good faith and his act is not contrary to
law or any order of the court.

Nonetheless, prior approval of the court for a compromise by the guardian should
be first secured. Without such an approval, the action of the guardian remains open for
Section 4. Estate to be managed frugally, and proceeds applied to maintenance of ward.
— A guardian must manage the estate of his ward frugally and without the waste, and
apply the income and profits thereof, so far as may be necessary, to the comfortable and
suitable maintenance of the ward and his family, if there be any; and if such income and
profits be insufficient for that purpose, the guardian may sell or encumber the real estate,
upon being authorized by order so to do, and apply to such of the proceeds as may be
necessary to such maintenance.

Duty of Guardian to Manage the Estate Frugally

It is the duty of the guardian to manage the estate of the ward frugally and without
waste. The right of the guardian to manage the estate of the ward carries with it the right
to take possession of such estate and recover it from anyone who retains it.

The Guardian may Sell or Encumber the Real Estate of the Ward, with Court
Approval

The Supreme Court held that the sale of the ward's property without prior approval
by the guardianship court is void; and that the probate court had no jurisdiction to
authorize the sale of any property belonging to an heir who is under guardianship, more
so where the sale had been previously disapproved by the guardianship court because it
was not necessary nor beneficial for the ward.

Personal Management of the Estate

The guardian must give his personal care and attention to the maintenance of the
ward’s estate and to keep the funds and property of the ward under his own control. If he
attempts to delegate his duties to another, he is responsible for the other’s actions in the
premises and for any resulting loss, although he may employ clerks and servants to assist
him in his duties without liability for their acts, provided he has used reasonable care and
discretion in the manner of selecting those whom he employs.

Degree of Care to be Observed by the Guardian

The guardian must be faithful, vigilant and competent in the management of the
estate and of the ward. He is bound to exercise therein such diligence and prudence as
reasonable men ordinarily employ in the conduct of their own affairs and will be held liable
for any loss which result from his failure to exercise such prudence and diligence.

Section 5. Guardian may be authorized to join in partition proceedings after


hearing. — The court may authorized the guardian to join in an assent to a partition of
real or personal estate held by the ward jointly or in common with others, but such
authority shall only be granted after hearing, upon such notice to relatives of the ward
as the court may direct, and a careful investigation as to the necessity and propriety of
the proposed action.

Duty to join in Partition Proceedings

The Rules of Court state that a guardian may be allowed by the court to institute
an action for partition of real or personal estate held by the ward jointly or in common with
others provided that:

i. Such permission or authorization by the court be granted only after hearing the
petition for the grant of such authority;
ii. The relatives of the ward be duly notified of such petition for partition; and
iii. Such authorization be granted only after a careful investigation as to the necessity
and propriety of the proposed action.2

A similar wording of Rule 96, Section 5 of the Rules of court can be found on
Section 17 of the Rules on guardianship of Minors regarding the assent/consent to a
partition of the property of the ward or minor.

A guardian shall perform the following duties:

“(d) To consent to a partition of real or personal property owned by the ward


jointly or in common with others upon authority granted by the court after
hearing, notice to relatives of the ward, and a careful investigation as to the
necessity and propriety of the proposed action3 ”

Thus, the guardian or guardian ad litem of a minor or person of unsound mind or


person declared to be incompetent may, with the approval of the court first had, to do and
perform on behalf of his ward any act, matter or thing representing the partition of the real

2
Section 5, Rule 96, Rules of Court
3
Section 17 (d), A.M. No. 03-02-05-SC, Rule on Guardianship of Minors
estate, which the minor or person declared to be incompetent, could do in partition
proceedings if he were of age or of sound mind or competent.4

The partition referred to under this provision may be judicial or amicable.

When Parents may Represent Ward in Partition

It is important to consider in appointing a parent as guardian of his or her children


or ward on whether or not there is conflict of interest between them.

When the interest of either parent or guardian in the partition conflicts with that
of the children’s or ward’s under their parental authority, such parent or guardian cannot
represent them. 5 If there is conflict of interest, a third party will be appointed to represent
the child or minor in law and in fact.6

However, when there is no conflict of interest at all between the parent and the
children under his parental authority, he may legally represent them in the partition. 7

Section 6. Proceedings when the person suspected of embezzling or


concealing property of ward. — Upon complaint of the guardian or ward, or of any
person having actual or prospective interest in the estate of the ward as creditor, heir,
or otherwise, that anyone is suspected of having embezzled, concealed, or conveyed
away any money, goods, or interest, or a written instrument, belonging to the ward or
his estate, the court may cite the suspected person to appear for examination touching
such money, goods, interest, or instrument, and make such orders as will secure the
estate against such embezzlement, concealment or conveyance.

Proceeding when persons suspected of embezzling or concealing property of ward

4
Section 9, Rule 69, Rules of Court
5
Salunga v. Evangelista, 20 Phil 273
6
Article 165, Civil Code
7
Herrera, Special Proceedings 2005 page 303
Both the Rule on guardianship over an incompetent and a minor have a similar
phraseology regarding what to do when a person is suspected of embezzling or
concealing a property of the ward.

The rule on guardianship over an incompetent states that upon complaint of the
guardian or ward, or of any person having actual or prospective interest in the estate of
the ward as creditor, heir or otherwise, that anyone is suspected of having embezzled,
concealed or conveyed away any money, goods, or interest or a written instrument,
belonging to the ward or his estate, the court may cite the suspected person to appear
for examination, touching such money, goods, interest or instrument and make such
orders as will secure the estate against such embezzlement, concealment, or
conveyance.8

The rule on guardianship of minors state that upon complaint of the guardian or
ward, or of any person having actual or prospective interest in the property at the ward,
require any person suspected of having embezzled, concealed, or disposed of any
money, goods or interest, or a written instrument belonging to the ward or his property to
appear for examination concerning any thereof and issue such orders as would secure
the property against such embezzlement, concealment or conveyance.9

Appearing for Examination, purpose of rule

The purpose of the rule is to secure evidence from persons suspected of


embezzling, concealing or conveying away any property of the ward or of the deceased
so as to enable said guardian or administrator to institute the appropriate action to obtain
the possession of and secure title to said property all for the protection of the interests of
the ward and the estate of the deceased. 10

8
Section 6, Rule 96, Rules of Court
9
Section 18(c), A.M. No. 03-02-05-SC, Rule on Guardianship of Minors
10
Cui v. Piccio, 91 Phil 712
Court cannot order the delivery of the ward’s property

In guardianship proceedings, the court cannot actually order the delivery of the
property of the ward found to be embezzled, concealed or conveyed. The court can only
cite the suspected person to appear for examination and issue such orders to protect the
estate or property against such embezzlement, concealment or conveyance.

When court may direct delivery of property to the guardian

The court may direct the delivery to the guardian when the property of the ward
found to be embezzled, concealed or conveyed which belongs to the ward where the
right or title of said ward is clear and indisputable.11

Where title of any property said to be embezzled, concealed or conveyed is in


question, the determination of said right or title whether in favor of the ward or in favor of
the person said to have embezzles, concealed or conveyed the property, must be
determined in a separate ordinary action and not in guardianship proceedings.

A court which orders a person allegedly embezzling or concealing a property of


the ward to deliver the rentals collected by him to the guardian and authorizing the latter
to collect rentals in the future is void for the reason that the jurisdiction of the court in
guardianship proceedings, is ordinarily, to cite persons suspected of having embezzled,
concealed or conveyed property belonging to the ward for the purpose of obtaining
information which may be used in an action later to be instituted by the guardian to protect
the right of the ward; and that only in extreme cases where property clearly belongs to
the ward or where his title thereto has been already decided, may the court direct its
delivery to the guardian.12

11
Cui v. Piccio, supra

12
Cui v. Piccio, supra.
Section 7. Inventories and accounts of guardians, and appraisement of
estates. — A guardian must render to the court an inventory of the estate of his ward
within three (3) months after his appointment, and annually after such appointment, an
inventory and account, the rendition of any of which may be compelled upon the
application of an interested person. Such inventories and accounts shall be sworn to
by the guardian. All the estate of the ward described in the first inventory shall be
appraised. In the appraisement the court may request the assistance of one or more of
the inheritance tax appraisers. And whenever any property of the ward is not included
in an inventory already rendered, is discovered, or succeeded to, or acquired by the
ward, like proceedings shall be had for securing an inventory and appraisement thereof
within three (3) months after such discovery, succession, or acquisition.

Duty to submit inventory

The guardian is required under the rules to file an inventory of the ward’s estate.
This inventory will constitute the basis of subsequent accountings and settlement.

The rules of guardianship over an incompetent state that a guardian must render
to the court an inventory of the estate of the ward within three (3) months after his
appointment, and annually after such appointment, an inventory and account, the
rendition of any of which may be compelled upon application of an interested person.
Such inventories and accounts shall be sworn to the guardian, through a verified
inventory. All the estate of the ward described in the first inventory shall be appraised. In
the appraisement, the court may request the assistance of one or more of the inheritance
tax appraisers. And whenever any property of the ward not included on an inventory
already rendered is discovered, or succeeded to or acquired by the ward, the proceedings
shall be had for securing an inventory and appraisement thereof within three (3) months
after such discovery, succession or acquisition. 13

The rules on guardianship of minors state as well that a guardian shall:

1. submit to the court a verified inventory of the property of his ward within three (3)
months after his appointment, and annually thereafter, the rendition of which may
be required upon the application of an interested person;14
2. report to the court any property of the ward not included in the inventory which is
discovered, or succeeded to, or acquired by the ward within three months after
such discovery, succession, or acquisition;15

Duty to appraise the estate

In the appraisement, the court may request the assistance of one or more of the
inheritance tax appraisers. And whenever any property of the ward not included on an
inventory already rendered is discovered, or succeeded to or acquired by the ward, the
proceedings shall be had for securing an inventory and appraisement thereof within three
(3) months after such discovery, succession or acquisition.16

The rules on guardianship of minor also state that the court may:
1. Request the assistance of one or more commissioners in the appraisal of the
property of the ward reported in the initial and subsequent inventories; 17
2. Authorize reimbursement to the guardian, other than a parent, of reasonable
expenses incurred in the execution of his trust, and allow payment of
compensation for his services as the court may deem just, not exceeding ten per

13
Section 7, Rule 96, Rules of Court
14
Section 17(e), A.M. No. 03-02-05-SC, Rule on Guardianship of Minors
15
Section 17(f), A.M. No. 03-02-05-SC, Rule on Guardianship of Minors
16
Section 7, Rule 96, Rules of Court
17
Section 18(a), A.M. No. 03-02-05-SC, Rule on Guardianship of Minors
centum of the net income of the ward, if any; otherwise, in such amount the court
determines to be a reasonable compensation for his services;18

Failure of the guardian to include a property of the ward

In the event that the guardian fails to include in the inventory a property which
belongs to the ward, any interested person may file a petition before the court compelling
the guardian to include such additional property into the inventory. 19

Correctness of the guardian’s report

The guardianship court, in determining the correctness or accuracy of the


guardian’s report, has ample discretion and is not limited by the relief prayed for in the
pleadings alone but may grant whatever amount it may find the ward is entitled to as
shown by the evidence.20

Section 8. When guardian's accounts presented for settlement. Expenses and


compensation allowed. — Upon the expiration of a year from the time of his
appointment, and as often thereafter as may be required, a guardian must present his
account to the court for settlement and allowance. In the settlement of the account, the
guardian, other than a parent, shall be allowed the amount of his reasonable expenses
incurred in the execution of his trust and also such compensation for his services as
the court deems just, not exceeding fifteen per centum of the net income of the ward.

Duty to account

18
Section 18(b), A.M. No. 03-02-05-SC, Rule on Guardianship of Minors
19
Section 7, Rule 96
20
Cf. Devera v. Dela Rosa, CA – G.R. No. 4992-R, March 27, 1951
The rules on the guardianship of incompetents provide that upon the expiration of
a year from the time of his appointment, and as often as may be required, a guardian
must present his account to the court for settlement and allowance. In the settlement of
the account, the guardian, other than a parent, shall be allowed the amount of his
reasonable expenses incurred in the execution of his trust and also such compensation
for his services as the court deems just, not exceeding fifteen per centum of the net
income of the ward.21

The rule on the guardianship of minors provide that a guardian has the duty to
render to the court for its approval an accounting of the property one year from his
appointment, and every year thereafter or as often as may be required.22

Necessity for accounting

The guardian, as a trustee of the ward’s property, is required to render an account


thereof so long as the property remains in his possession unaccounted for, and he is not
entitled to a credit for expenditures until he has filed an account showing its terms. The
safety of the guardian, the requirements of business prudence, and the welfare of
the ward and his estate demand that this be done. So in the termination of the trust, it
is the duty of the guardian to exhibit a final account of his guardianship to the court.23

Nature of the accounting, effect of approval

The account is only informative in character. However, the approval of such


account does not necessarily mean the legality of each item in the account; neither does
the approval means an adjudication of the property mentioned in the accounts or
expenses therein24

21
Section 8, Rule 96, Rules of Court
22
Section 17(g), A.M. No. 03-02-05-SC, Rule on Guardianship of Minors
23
39 CJS 1208
24
Lichauco v. Tan Pho, 51 Phil 862
Sufficiency of account and settlement

The accounts submitted by the guardian to the court should be complete and
accurate. It should be rendered under oath. If the accounts fail to state sufficient facts to
make a clear showing, a motion for a more specific statement is the appropriate remedy.25

Penalty for failure to render accounts


An order directing the imprisonment of a person for failure to render his account
as a guardian and to deliver the property of the estate to his successor, legal. 26

Expenses permitted and allowances granted to guardian


A guardian is entitled to compensation for his services but to entitle him to
compensation for services, they must be such as he has authority to render.27

Where a person seeking appointment as guardian for an incompetent asks for and
obtains leave of court to employ an attorney, who represented him in connection with the
opposition to his appointment, and after his appointment in taking various steps to protect
the rights of the incompetent; in connection with the estate of her deceased husband, it
was not error for the court in which the guardianship proceedings where pending to order
the incompetent to pay him reasonable amount of services to date.28

In allowing attorney’s fees to the lawyer who instituted guardianship proceedings


with respect to the estate of the minors, the estate is not bound by an agreement of the
person who employed the lawyer and was originally appointed guardian as to the amount
unless the agreement with respect thereto was approved by the court.29

25
Gerdes v. Weiser, 54 Iowa 591; 7 NW 42
26
Doronilla v. Lopez 3 Phil. 360
27
Maxwell v. Harleroad, 77 Miss 456; 27 So. 990
28
Ilada v. Ilada. G.R. No. L-6458, January 23, 1956, 98 Phil. 993
29
Philippine National Bank v. Borromeo, G. R. No. L-9979, March 28, 1958, 54 OG 6251, 103 Phil 223
Under special circumstances and for extraordinary services, an extra allowance
may be made in the discretion of the court, as a different rule would tend to prevent
faithfulness and care in the management of the estate. Such allowance should be made
in each case as the importance and difficulty of the management of the estate may
require.30

When guardian may be denied compensation

The failure of the guardian to file annual accounts required by the statute may
result in a forfeiture of the compensation for his services or the allowance of an amount
less than would otherwise have been considered reasonable. Thus the guardian is not
entitled to compensation in failure to file accounts where the statute expressly so
provides, and in the absence of such provision, the guardian will forfeit his compensations
if his neglect is injurious to the interest of the ward. If however, he has managed the estate
in good faith and his neglect to file account has not operated to the injury of the ward, he
will be entitled to compensations, the matter resting largely in the discretion of the court.31

Distinguished from compensation to executor or administrator

The compensation allowed the guardian (not to exceed fifteen per centum of the
net income of the ward) differs greatly from the compensation allowed the administrator
or executor. Under the rules on compensation for executors or administrators, the
compensation may be fixed at four pesos (P4.00) a day, or a commission on the value of
so much of the estate as has come to the possession of the executor or administrator and
had been disposed of by him in payment of debts, etc. on in special cases, in any amount
that the court may deem just. Rule 96 expressly limits the compensation that may be
allowed to a guardian to not more than fifteen per centum of the net income of the ward,
obviously because it is not fair to consider and place the compensation of an executor or

30
Ramos v. Philippine National Bank, G.R. No. L-10295, August 10, 1957, 101 Phil 1138
31
24 CJS 283-284
administrator and that of a guardian on the same footing, for the reason that, as a rule,
the work to be performed by the former is much heavier.32

Tabingan opined that if there is no net income which accrues to the ward – there
is no compensation to the guardian.

Distinguished from compensation to guardian of minors

Rule 96, Section 8 expressly limits the compensation that may be allowed to a
guardian to not more than fifteen per centum of the net income of the ward while Section
18 (b) of the Rules on Guardianship of Minors allow payment of compensation for his
services as the court may deem just, not exceeding ten per centum of the net income of
the ward, if any; otherwise, in such amount the court determines to be a reasonable
compensation for his services

Guardian of the person entitle to compensation

There is nothing in Section8 (Rule 96), dealing with the right to compensation for
services and reimbursement for expenses, indicating that compensation for services is
limited only to guardians of property of minors; a guardian of the person of a minor who
is not related to him but charged with the duty to see his care and support is logically
entitled to some compensation for his services where his ward has property or incomes
from which compensation can be legally paid.33

Non-compliance considered ground for removal of a guardian


The Rules provide that when a guardian appointed by a competent court who fails
to comply with the duty to render an account or make a return within thirty (30) days after
it was due may considered a ground for the removal of such guardian.34

32
Re Guardianship of Minors Lydia Consul, et. al; Vicenta T. Lat v. Consul et. al., CA –G.R. No. 3678,
June 24, 1950
33
Ramos v. Philippine National Bank, supra
34
Section 2, Rule 97, Rules of Court