1. Don Clementa Zulueta died in Iloilo in 1900 2. Don Jose and Dona Francisca are his sole heirs 3. In the course of voluntary testamentary proceeding instituted in the Court of First Instance of Iloilo by Don Jose, 3 auditors were appointed to make a division of the estate under article 1053 of the Ley de Enjuiciamiento Civil – Don Jose and Dona Francisca each nominated one, the 3rd or auditor umpire chosen by common accord of the parties 4. The 2 auditor nominated by both parties failed to agree and redered a separate report each 5. March 29, 1901 – Auditor umpire filed a report agreeing with and accepting in its entirety the report of the auditor nominated by Don Jose 6. The procedure marked out in art. 1062 and 1067 of the Ley Enjuiciamiento Civil