REVENUE AND TAXES. 519

1929, ch. 226, sec. 113.

113. The appraisers shall return the inventory, when complete, to the
executor, whose duty it shall be to return the same to the office of the regis-
ter of wills, to which the inventory of the personal estate is returnable, and
within the same time and under like penalty, and he shall make oath that
said inventory or inventories is or are a true and perfect inventory or inven-
tories of all the real estate of the deceased, within the State, that has come
to his knowledge, and that, should he thereafter discover any other real
estate belonging to the deceased, in this State, he will return an additional
inventory thereof.

1929, ch. 226, sec. 114.

114. The appraisement thus made shall be deemed and taken to be the
true value of the said real estate upon which the said tax shall be paid.

1929, ch. 226, sec. 115.

115. The amount of said tax shall be a lien on said real estate for the
period of four years from the date of the death of the decedent, who shall
have died seised and possessed thereof.

1929, ch. 226, sec. 116.

116. The executor shall collect the same from the parties liable to pay
said tax or their legal representative within thirteen months 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 or city shall order the executor 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 com mission a of the executor thereon; and after
the report of said sale, the ratification thereof and the payment of the pur-
chase money, the executor 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 seised and possessed of said real estate.
See notes to sec. 105.

1929, ch. 226, sec. 117.

117. Whenever any estate or any interest therein, subject to the col-
lateral inheritance tax imposed by this Article, is administered in any of
the Circuit Courts of this State, the Court administering such estate shall
appoint at least two appraisers to value such estate or interest therein, for
the purpose of determining the amount of the tax due and payable under
the provisions of this sub-title, which appraisement shall be subject to con-
firmation or modification by the Circuit Court appointing such appraisers.
The amount of tax so determined shall be paid to the Register of Wills of
the County or City in which such estate is administered, and the trustee or