(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
(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.
In 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.