EDWIN WARFIELD, ESQ., GOVERNOR.

377

cutor or administrator thereon ; and after the report of said

sale, the ratification thereof and the payment of the purchase

money, the executor or administrator may execute a valid

deed for the estate sold, and not before; provided, however,

that nothing in this section contained shall be construed to

confer authority on the Orphans' Court to order the sale of

any real estate for the satisfaction of Collateral Inheritance

Tax after the expiration of four years from the date of the

death of the decedent, who shall have died seized and pos-

sessed of said real estate.

116. Whenever any estate, real, personal or mixed, of a

decedent shall be subject to the tax mentioned in the thirteen

The Orphans'
Court to de-

preceding sections, and there be a life estate or interest for a

termine.

term of years, or a contingent interest, given to one party and

the remainder, or revisionary interest, to another party, the

Orphans' Court of the county or city in which administration

is granted shall determine in its discretion and at such time

as it shall think proper what proportion the party entitled to

said life estate, or interest for a term of years, or contingent

interest, shall pay of said tax, and the judgment of said court

shall be final and conclusive, and the party entitled to said

life estate or interest for a term of years, or other contingent

interest, shall within thirty days after the date of such deter-

mination, pay to the Register of Wills his proportion of said

tax; and thereafter the said court shall from time to time after

the determination of the preceding estate and as the remainder

of said estate shall vest in the party or parties entitled in

remainder or reversion, determine in its discretion what pro-

portion of the residue of said tax shall be paid by the party

or parties in whom the estate shall so vest; and the judgment

of the said court shall be final and each of the parties suc-

cessively entitled in remainder or reversion shall pay his

proportion of said tax to the Register of Wills within thirty

days after the date of such determination as to him ; and the

Proportion of
said tax to be

proportion of the tax so determined to be paid by the party

paid to Regis-
ter of Wills.

entitled to the life interest or estate shall be and remain a lien

upon such interest or estate for the period of four years after

the date of the death of the decedent, who shall have died

seized and possessed of the property ; and the proportion of

the tax so determined to be paid by the persons respectively

entitled to the remainder, or revisonary interest, shall be a

lien on such interest for the period of four years from the date

of which such interest shall vest in possession.

116. If any of the parties mentioned in the last preceding

section shall refuse or neglect to pay the several proportions