Section 43-2-312
Contents of inventory.
The inventory must set forth the property, enumerating each item separately, all debts or demands due or accruing to the decedent, the time such debts or demands are due, the amount of the same and how evidenced, with the credits, if any, and the name of the debtor and the amount of money.
(Code 1852, §1725; Code 1867, §2048; Code 1876, §2417; Code 1886, §2069; Code 1896, §116; Code 1907, §2580; Code 1923, §5804; Code 1940, T. 61, §191; Acts 1984, No. 84-258, p. 426, §1.)