15 GCA § 2905: Advancement: Value of Property Advanced.

If the value of the property advanced as set forth in Section 2903 of this Title is expressed in the conveyance, or in the charge thereof made by the decedent, or in the acknowledgment of the party receiving it, it must be held as of the that value in the division and distribution of the estate; otherwise, it must be estimated according to its value when given, as nearly as the same can be ascertained.