the body of any deceased person in an unsealed overground tomb is prohibited, unless the coffin or casket containing the remains shall be permanently sealed. This provision shall not apply to tombs and vaults which are strictly receiving vaults for bodies or remains awaiting final disposition, nor to embalmed bodies awaiting final disposition. [1458-26.] SECTION  915 . Depth of Grave. — A grave shall be dug, when practicable, to a depth of at least one and one-half meters, and after the implacement of the body it shall be well and firmly filled. [1458-13.] SECTION  916 . Record of Deaths to be Kept by Local Board of Health. —  It shall be the duty of each local board of health to keep a complete record of deaths occurring within its jurisdiction; and such board may require, from the person or persons charged wi th the burial of the dead, such reports as may be necessary for this purpose. [1458-27.] SECTION  917 . Regulations for Government of Places for the Keeping or Repose of Dead. —  All morgues, undertaking establishments, receiving vaults, and places for embalming the dead, and all burial grounds or cemeteries, crematories, or other places for the  disposition of the dead, shall be subject at all hours to such inspection as the local health authorities or the Director of Health may deem advisable; and such institutions or establishments, whether public or private, shall be governed by sanitary regula tions promulgated by the Director of Health. [1458-28.] SECTION  918 . Persons Charged with Duty of Burial. —  The immediate duty of burying the body of a deceased person, regardless of the ultimate liability for the expense thereof, shall devolve upon the persons hereinbelow specified: ( a ) If the deceased was a married man or woman, the duty of burial shall devolve upon the surviving spouse if he or she possesses sufficient means to pay the necessary expenses. ( b ) If the deceased was an unmarried man or woman, or a child, and left any kin, the duty of burial shall devolve upon the nearest of kin of the deceased, if they be adults and within the Philippine Islands and Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 278