1) Where a succession devolves on the minor, the tutor, before accepting such succession on behalf of the minor, shall cause an inventory thereof to be prepared in the presence of three witnesses, which shall specify the value of the succession. 2) Where anything is due to him from such succession, he shall state it in the inventory, under pain of losing his right thereto. 3) The tutor shall be liable to the minor for any damage arising from the absence of an inventory.