In order that all persons having claims against the estate of the deceased may have an opportunity to present their accounts, a time for such presentation is designated by the court, and due notice thereof is given, usually by publication in a newspaper.
7.

_Inventory of the estate_.

In the meantime, the executor makes an inventory of the property, and appraisers appointed for the purpose "put a value" thereon, the several items of the inventory being valued separately.
8.

_Auditing claims._ At the time appointed in the notice, the court passes upon the claims of creditors.

Since unscrupulous persons are at such times tempted to present fraudulent claims, the judge exercises great care in examining the accounts.