REVENUE AND TAXES. 521

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 interest 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 on the whole value thereof; and any order of the
Orphans' Court passed under this section shall be subject to the same right
of appeal as provided in the last preceding section.

1929, ch. 226, sec. 120.

120. If any of the parties mentioned in Sections 118 and 119 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 to sell all the right, title and interest of such
party in and to said estate or property, 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 satis-
faction 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 seised and possessed of the property, or of any remainder of¹ rever-
sionary interest after the expiration of four years from the date at which
such interest shall vest in possession.

1929, ch. 226, sec. 121.

121. The bond of an executor shall be liable for all money he may
receive under this sub-title for taxes, or for the proceeds of the sales of real
estate received by him thereunder.

1929, ch. 226, sec. 122.

122. If any executor shall fail to perform any of the duties imposed
upon him by this sub-title, the Orphans' Court of the county in which the
administration was granted may revoke his administration, and his bond
shall be liable, and the same proceedings shall be had against him as if his
administration had been revoked for any other cause.

1929, ch. 226, sec. 123.

123. The powers and duties of an administrator de bonis won, or with
the will annexed, shall be the same under this sub-title as those of an execu-
tor, and he shall be subject to the same liabilities.

¹ Evidently a typographical error in act.