520 ARTICLE 81.

other person administering such estate or interest therein or the surety on
his bond, shall not be discharged from liability until the collateral inherit-
ance tax has been paid.

1929, ch. 226, sec. 118.

118. Whenever any estate, real, personal or mixed, of a decedent shall
be subject to the tax mentioned in this sub-title, 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 reversionary interest, to another party, the Orphans'
Court of the county or city in which administration is granted shall deter-
mine at such time as it shall think proper what proportion the party en-
titled to said life estate, or interest for a term of years, or contingent inter-
est, shall pay of said tax, and the party entitled to said life estate or inter-
est 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
reversion determine what proportion of the residue of said tax shall be
paid by the party or parties in whom the estate shall so vest; and each of
the parties successively entitled to 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
seised and possessed of the property; and the proportion of the tax so deter-
mined to be paid by the persons respectively entitled to the remainder, or
reversionary interest, shall be a lien on such interest for the period of four
years from the date in which such interest shall vest in possession. From,
any order or determination of the Orphans' Court under this section an
appeal shall lie to the Court of Appeals by the State or any person
aggrieved to the same extent and in the same time and manner as from;
other orders of the Orphans' Court.
187. See notes to sec. 105.

1929, ch. 226, sec. 119.

119. 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, subject to the tax, 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 in
granted, or any other court assuming jurisdiction over such administration,
to determine as soon after administration is granted as possible, on appli-
cation 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 is exempt from,
said tax, and the residue thereof shall be the value of said interest upon