The inventory referred to in section 312 of this title shall contain an account of all money belonging to the deceased, or a statement that none has come to the possession or knowledge of the executor or administrator. It shall also contain a statement of all debts due the deceased, the written evidence thereof, and the security therefor, if any exists, specifying the name of each debtor, the date of each written evidence of debt, the security therefor, the sum originally payable, the indorsements thereon, if any, and their dates, and the sum appearing then to be due thereon.
U.S. Virgin Islands Legal Code
313
U.S. Virgin Islands § 313 — U.S. Virgin Islands law