P.R. Laws tit. 32, § 2491
Each administrator and executor, unless the will under which he is appointed provides to the contrary, shall be entitled to be paid from the estate, as compensation for his services, five per centum (5%) on sums received in the course of administration, amounting to one thousand (1000) dollars or under; two and one-half per centum (2 ½%) on sums up to ten thousand (10,000) dollars, and one per centum (1%) on sums above ten thousand (10,000) dollars. The judge shall also allow an administrator or executor the necessary and proper expenses incurred in administration, including cost of advertising and publishing notice required by law, maintenance and care of the property, legal counsels and traveling expenses.
History —Code Civil Proc., 1933, § 586.