Every article of property of the deceased should be inventoried by the administrator or executor so that the court may be fully advised as to the exact extent of the property without regard to the value of it. Appraisement is used to fix the value of the property.

(a) The warrant, called the appraisers' warrant, usually issues forthwith upon the granting of letters testamentary directed to certain persons, neither related to the deceased nor interested in the estate, to appraise the value of the goods and effects.

(b) The appraisers subscribe an oath, examine the property and make their just return. Their compensation is usually fixed by statute. When the return has been made upon the bill of appraisement, the court may, upon proper showing, set aside the appraisement and order a new one to take place.