582 REVENUE AND TAXES. [ART. 81.

130. If the estate or property lies in more than one county,
and it is not convenient for the appraisers to visit the other
county, the court may appoint two appraisers in said county.

131. The inventory of the real estate shall be entirely separate
and distinct from that of the personal estate.

132. On the death or refusal of any appraiser to act, the court
may appoint another in his place.

133. The appraisers shall return the inventory when com-
pleted to the executor or administrator, whose duty it shall be
to return the same to the office of the Register of Wills, to
which the inventory of the personal estate is returnable, and
within the same time, and under like penalty, and shall make
oath that said inventory or inventories is or are true and perfect
inventory or inventories of all the real estate of the deceased
within this State, that has come to his knowledge, and that
should he thereafter discover any other real estate belonging to
the deceased in this State, he will return an additional inventory
thereof.

134. The appraisement thus made shall be deemed and taken
to be the true value of the said real estate, upon which the said
tax shall be paid.

135. The amount of said tax shall be a lien on said real estate
from the death of the decedent, who shall have died seized and
possessed thereof, until the same shall be paid.

136. The executor or administrator shall collect the same
from the parties liable to pay said tax, or their legal repre-
sentatives, within thirteen months from the date of his ad-
ministration, and pay the same to the Register of Wills of the
county or city in which administration is granted; and if the
said parties shall neglect or fail to pay the same within that
time, the Orphans' Court of the said county shall order the
executor or administrator to sell for cash so much of said real
estate as may be necessary to pay said tax, and all the expenses
of said sale, including the commissions of the executor or ad-
ministrator thereon; and after the report of said sale, the rati-
fication thereof, and the payment of the purchase money, the
executor or administrator may execute a valid deed for the
estate sold, and not before.