ART. 81] COLLATERAL INHERITANCE TAX. 1851

orphans' court assesses among the parties interested in the estate. Where
the constitutionality of the collateral inheritance tax laws is raised, an
appeal lies. This section held to have been complied with. Tyson v. State,

28 Md. 585.

1904, art. 81, sec. 131. 1894, ch. 493, sec. 115 1/2.

134. Whenever an interest in any estate, real, personal or mixed,
less than an absolute interest, shall be devised or bequeathed to or for
the use and benefit of any person or object, not exempted from the tax
under section 120, then only such interest so devised or bequeathed
shall be liable for said tax; and it shall be the duty of the orphans'
court of the county or city in which administration is granted, or any
other court assuming jurisdiction over such administration, to deter-
mine as soon after administration is granted as possible, on application
of such person or object, the value of such interest liable for said tax,
by deducting from the whole value of the estate so much thereof as shall
be the value of the interest therein of any person who, under said sec-
tion 120, is exempt from said tax, and the residue thereof shall be the
value of said interest upon which said tax is payable; and said tax so
ascertained shall be paid by such person or object within ninety days
from such ascertainment, with interest thereon at six per cent, per
annum, after the expiration of twelve (12) months from the date of the
death of the decedent, under whose will or by whose intestacy said inter-
est is acquired, if said tax has not sooner been paid, or within ninety
days from the time that it shall be ascertained that such person or object
shall be entitled to any such interest in any estate; but such tax shall
bear interest at the rate of 6 per cent, per annum from the expiration of
twelve (12) months from said death; but if such person or object shall
fail to pay said tax, as above provided, then such person or object shall
at the time when he, she or it comes into possession of such estate, pay
a tax as provided for in said section 120, on the whole value thereof.

Ibid. sec. 132. 1888, art. 81, sec. 116. 1860, art. 81, sec. 138. 1847, ch.
222, sec. 6. 1874, ch. 483, sec. 127. 1904, ch. 222.

135. If any of the parties mentioned in sections 132 and 133 shall
refuse or neglect to pay the several proportions so decreed by the
orphans' court within thirty days from the time of such decree, the
court shall order and direct the executor or administrator to sell all
the right, title and interest of such party in and to said estate or prop-
erty, or so much thereof as the court may deem necessary, to pay his
proportion of said tax and all expenses of sale; provided, however, that
nothing in this section contained shall be construed to confer authority
on the orphans' court to order the sale for the satisfaction of collateral
inheritance tax of any life interest after the expiration of four years
from the date of the death of the decedent, who shall have died seized
and possessed of the property, or of any remainder or revisionary* inter-
est after the expiration of four years from the date at which such inter-
est shall vest in possession. Sections 131, 132, 133 and 135 shall
take effect from April 1, 1904, and be retroactive.

* Evidently a typographical error in the act.