Miss. Code Ann. § 91-7-137

When the inventory and appraisement shall be finished as required, the appraisers shall report the same in writing to the court from which the warrant of appraisement issued, with their certificate of having taken the proper oath thereto attached, within thirty days from the issuance of the warrant or within such additional time as may be granted. They shall annex thereto a statement showing such allowances as they may have made to the widow and children, or either of them, and designating the property which they may have set apart to them as exempt property.