314

(a) Before the inventory referred to in section 312 of this title is filed, the property therein specified which is in this territory shall be appraised at its true cash value by two disinterested and competent persons, who shall be appointed by the court.\n(b) Before making the appraisement, the appraisers shall each make and subscribe an affidavit, to be filed with the inventory, to the effect that he will honestly and impartially appraise the property which is exhibited to him according to the best of his knowledge and ability.\n(c) The appraisers shall appraise each article of property separately and set down the value thereof in dollars and cents opposite the entry of the article in the inventory. Money, of whatever nature, that is a legal tender is to be appraised at its nominal value; but debts of all descriptions or kinds are to be appraised at that sum which, in the judgment of the appraisers, may be realized from them by due process of law. When the appraisement is completed, the inventory shall be signed by the appraisers.