497. Executors and trustees.

If a personal representative proposes to exercise his statutory power of appropriation1, he may ascertain and fix the value of the respective parts of the assets and liabilities of the deceased, and for that purpose must employ a duly qualified valuer when necessary2. An appropriation of a mortgage at par without such an ascertainment of the value of the mortgage as a security may be a breach of trust if the mortgaged property is in fact in bad condition