2620 ARTICLE 81.

estate sold, and not before; provided, however, that nothing in this sec-
tion contained shall be construed to confer authority on the orphans' court
to order the sale of any real estate for the satisfaction of collateral in-
heritance 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.

This section makes it the duty of personal representatives to collect and pay over
collateral tax. The state should not be made a party defendant, since it may not
be sued without its consent, to a bill to enjoin collection of such tax. Administrators
will be protected from action by state. State v. Wingert, 132 Md. 611.

This section referred to in upholding power of orphans' court to confer upon
personal representative, under art. 93, sec. 302, power to sell real estate situate in
another county. Cain v. Miller, 117 Md. 49.

See notes to sec. 124.

An. Code, sec. 133. 1904, sec. 130. 1888, sec. 115. 1846, ch. 344, sec. 1. 1847, ch. 222, sec. 6.
1874, ch. 483, sec. 126. 1880, ch. 455. 1904, ch. 222.

137. 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 in-
terest, given to one party and the remainder, or revisionary 1 interest, to
another party, the orphans' court of the county or city in which adminis-
tration 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 determina-
tion 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 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 by the property;
and the proportion of the tax so determined to be paid by the persons re-
spectively entitled to the remainder, or reversionary 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.

The portion of this section declaring judgment of orphans' court to be final and
conclusive applies only to proportion of tax which orphans' court assesses among
the parties interested in estate. Where constitutionality of collateral inheritance
tax laws is raised, an appeal lies. This section held to have been, complied with.
Tyson v. State, 28 Md. 585.
See notes to sec. 124.

1 Evidently a typographipal error in the act.