The three appraisers shall take and subscribe an oath before the sheriff or other officer, to be attached to the inventory and appraisement, that they will truly, honestly, and impartially appraise the property of the debtor. The property must be appraised at the actual value of the several articles at the place where they are situated, as nearly as can be determined, and must be set down in an inventory by articles or by lots, when definitely descriptive, with the value opposite.