This is an appeal from the following  order of the Court of First  Instance  of Occidental  Negros entered in the probate proceedings of the estate of one Juan Carballo:

"The above entitled case was called for hearing, in order that the heirs of the deceased Juan Carballo may be proven to the court, and the account presented by the administratrix as  well as the objections filed by  one of the heirs may be settled.  The administratrix was represented at the hearing of the case by her Attorney Antonio Jayme, Esq., and the other heir called Concepcion Carballo was represented by Attorney Emilio Y. Hilado, Esq.

"It has been duly proven and established at the hearing of this  case that Juan  Carballo died sometime ago, but before his  death he married twice; that in  the first  marriage he left two children by the name  of German and Concepcion  Carballo; that in  his second marriage  he had  seven children, but two of them died, and so at the time of the death of said Juan Carballo  he only left five children whose names are Cesar Carballo, Juan Carballo, Ernesto Carballo, Maria Monserrat Carballo and Jose Carballo; that  Maria Monserrat Carballo  subsequently died without leaving any heir, and so the deceased Juan Carballo is only survived at present by his two children belonging to the first  marriage and four children to the second marriage whose names are German Carballo, Concepcion Carballo, Cesar  Carballo,  Juan Carballo,  Ernesto Carballo  and Jose Carballo.

"It was duly proven and established here that hacienda Buen Retiro was acquired by Juan Carballo  before his second marriage to Rosa Jalandoni, administratrix in this case, because the said hacienda was purchased by said Juan Carballo in the year 1884 and he was only married to the present administratrix Rosa Jalandoni in the year 1887, as is evidenced by  Exhibits AA and BB.  It has also been proven  in this case that the said hacienda was registered as a conjugal property of Juan Carballo, deceased, and Rosa Jalandoni, and so said Rosa Jalandoni sold the said farm to Lopez Vito for the amount of P30,000; that the majority of the  price of the said farm was already paid to said Rosa Jalandoni and expended by her, that she employed part of the price of the said farm in the payment of some debts, and one thousand pesos in the purchase of some shares in the Kabankalan Sugar Central.  But the remaining  unpaid price of said  farm is still in the hands of Lopez Vito.

"The administratrix claims, however, that one-half of the price of the said farm which  is P15,000 should not be accounted for by her because the said  amount belongs to her share and she claims further that the sum of one thousand pesos which she  purchased for the said shares in the Kabankalan Sugar  Central was her own personal property and it did not belong to this estate.  The court, after taking into consideration the evidence  presented  in this case, is of the opinion that  the  farm Buen Retiro was originally owned by the deceased Juan Carballo previous to the marriage of the present administratrix in this case to the said deceased, and, therefore, the administratrix is  bound under the law to account for the said farm.  It is true that that farm was already disposed of and it appears that the purchasers of the same did purchase it in  good faith.  In view thereof, the purchasers in good faith cannot be affected neither the farm which has been duly transferred under a good title may be affected.  Under the circumstances, the court is of the opinion that the administratrix in this  case  is duty bound to include in her report the whole price of  the said farm.  Regarding the sum of one thousand pesos  which the administratrix had informed the court verbally sometime ago, that she purchased  it with the money received by her as payment of the farm Buen Retiro, and that she now claims to have been purchased by  her with her own personal fund, the court is of the opinion that the said administratrix should comply with the order of the court dated August 9, 1924.

"In view of all the foregoing, the court hereby declarer German Carballo, Concepcion Carballo, Cesar Carballo, Juan Carballo, Ernesto Carballo and Jose Carballo as the heirs. of the deceased in this case with the right to  inherit the property or funds pertaining to this estate, and it is hereby ordered that the administratrix herein should file an amended account in accordance with the tenor of this order within the period of ten days from her receipt of notice of this order."

It does not appear that the appellant  has filed a  motion in the Court  of First Instance for a new trial upon  the ground that the evidence was insufficient to justify  the decision.  Under section 497 of the Code of Civil Procedure, we can therefore not review the evidence taken in the court below and our jurisdiction is limited to a determination of the questions of law involved in the case.

Upon the facts found by the court below, the order  appealed from  is  in the main correct. There is  here no question of disturbing the decree of registration,  but it seems  clear that the  appellant as administratrix  of  the estate of her deceased husband is bound to account  for alt the property which came  into her hands as such administratrix; she cannot be permitted  to enrich herself at the expense of the estate under her administration and  in our opinion the principle laid  down in the case of Severino vs. Severino (44 Phil., 343),  is fully applicable to the present case.  If the appellant has expended for the benefit of  the remaining  portion  of the estate  any part of the money received by her from the sale of the hacienda Buen Retiro,. she is entitled to credit therefor.

It is also to be observed that inasmuch as upon the death of her husband, the widow's usufructuary interest in the land immediately  attached,  she may claim  the same interest in the proceeds of the sale of the land unless such proceeds have been necessarily expended  in payment of the debts of the estate and legitimate expenses of administration.  If only  a part of the proceeds has been so expended, the  usufructuary interest will, of course, subsist as to the remaining portion.  The matter may  be adjusted in accordance with articles 834 and 838 of the Civil Code.

The order appealed  from is affirmed without  costs.  So ordered.

Avanceña, C. J., Street, Malcolm,  Villamor, Johns, Romualdez, and Villa-Real, JJ., concur.