JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 765

SEC. 123. The appraisement thus made shall be	Appraisement
deemed and taken to be the true value of the said
real estate, upon which the said tax shall be paid.
SEC. 124. The amount of said tax shall be a lien
on said real estate from the death of the decedent,	Shall be a lieu
who shall have died seized and possessed thereof,
until the same shall be paid.
SEC. 125. The executor or administrator shall col-
lect the same from the parties liable to pay said tax,
or their legal representatives, within thirteen months	Shall collect
from the date of his administration, 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 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.
SEC. 126. Whenever any estate, real, personal or
mixed, of a decedent shall be subject to the tax
mentioned in the preceding section, and there be
only a life estate, or an interest for a term of years,	Shall determine what propor-
or a contingent interest given to one party, and the	tion
remainder or reversionary interest to another, the
orphans' court of the county or city in which ad-
ministration is granted, shall determine, in its dis-
cretion, and at such time as it shall think proper,
what proportion each party who may be thus in-
terested in said estate or property shall pay of said
tax; and the judgment of the said court shall be
final and conclusive; and every such party shall pay
to the register of wills, his proportion of said tax
within thirty days after the date of such determin-
ation, and any party entitled in remainder or rever-
sion, shall be required to pay his proportion within
the same time as if his interest had vested in pos-
session.
SEC. 127. If any of the parties mentioned in the
last preceding section shall refuse or neglect to pay	Shall refuse or neglect
the several proportions so decreed by the orphans'