In an action against executors or administrators in which the fact of their having administered the estate of their testator or intestate or any part thereof is put in issue and the inventory of the property of the deceased returned by them is given in evidence the same may be contradicted or avoided by evidence that—\n(1) any property has been omitted in such inventory or was not returned therein at its full value or that since the return thereof such property has increased in value; or\n(2) such property has perished or been lost without the fault of the executors or administrators or that it has been fairly and duly sold by them at a less price than the value so returned, or that since the return of the inventory such property has deteriorated in value.\nIn such an action, the defendants can not be charged for any things in action specified in their inventory unless it appears that they have been collected or with due diligence might have been.
U.S. Virgin Islands Legal Code
604
U.S. Virgin Islands § 604 — U.S. Virgin Islands law