South America - A General History And Collection Of Voyages And Travels - Volume 7 - By Robert Kerr
 -  There
always goes into the different countries of the Gentiles and Mahometans
a captain or consul, to administer justice to - Page 343
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There Always Goes Into The Different Countries Of The Gentiles And Mahometans A Captain Or Consul, To Administer Justice To

The Portuguese, and other Christians connected with them, and this captain has authority to recover the goods of all merchants

Who chance to die on these voyages. Should any of these not have their wills along with them, or not have them registered in one of the before-mentioned schools, these captains are sure to consume their goods in such a way that little or nothing will remain for their heirs. There are always also on such voyages some merchants who are commissaries of the _Sancta Misericardia_, who take charge of the goods of those who have registered their wills in that office, and having sold them the money is remitted to the head office of the Misericordia at Lisbon, whence intelligence is sent to any part of Christendom whence the deceased may have come, so that on the heirs of such persons going to Lisbon with satisfactory testimonials, they will receive the full value of what was left by their relation. It is to be noted, however, that when any merchant happens to die in the kingdom of Pegu, one-third of all that belongs to him goes, by ancient law and custom, to the king and his officers, but the other two-thirds are honourably restored to those having authority to receive them. On this account, I have known many rich men who dwelt in Pegu, who have desired to go thence into their own country in their old age to die there, that they might save the third of their property to their heirs, and these have always been allowed freely to depart without trouble or molestation.

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