1850 REVENUE AND TAXES. [ART. 81

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; provided, how-
ever, 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 possessed of said real estate.
See notes to sec. 120.

1904, art. 81, sec. 130. 1888, art. 81, sec. 115. 1860, art. 81, sec. 137. 1846, ch. 344,

sec. 1. 1847, ch. 222, sec. 6. 1874, ch. 483, sec. 126.

1880, ch. 455. 1904. ch. 222.

133. Whenever any estate, real, personal or mixed, of a decedent
shall be subject to the tax mentioned in the thirteen preceding sections,
and there be a life estate or interest for a 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 con-
clusive, 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 determination 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 rever-
sion determine in its discretion what proportion 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 successively 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 the tax
so determined to be paid by the party 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 reversionary interest, shall be a lien on such inter-
est for the period of four years from the date of which such interest
shall vest in possession.

The portion of this section declaring the judgment of the orphans' court to
be final and conclusive, applies only to the proportion of the tax which the

*Evidently a typographical error in the act.