An inventory of all property left by the deceased shall be annexed to the petition referred to in section 191 of this title. The inventory shall state the true and fair value of the property at the time of the decedent's death, shall be sworn to by two responsible persons, and shall be the basis for the computation of the inheritance tax to be paid by the estate.
U.S. Virgin Islands Legal Code
192
U.S. Virgin Islands § 192 — U.S. Virgin Islands law