1066 ARTICLE 81.

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 inheritance tax after the ex-
piration of four years from the date of the death of the decedent, who
shall have died seized and possessed of said real estate.
See notes to sec. 105.

1929, ch. 226. sec. 117. 1935, ch. 90, sec. 117.

117. Whenever any estate or any interest therein, subject to the in-
heritance tax imposed by this sub-title, 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
other person administering such estate or interest therein or the surety on
his bond, shall not be discharged from liability until the inheritance tax
has been paid.

1929, ch. 226, sec. 118. 1935, ch. 90, 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 the value of said life estate, or
interest for a term of years or contingent interest and assess against said
interest the tax payable thereon; and said life estate or interest for a term
of years or contingent interest shall within thirty days after the date of
such determination pay to the Register of Wills the tax so assessed, 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 the value of
said remainder or reversion, and assessed against said remainder or rever-
sion the tax payable thereon; and each of the parties successively entitled
to remainder or reversion shall pay the tax so assessed to the Register of
Wills within thirty days after the date of such determination as to him;
and the tax so determined to be paid by the party entitled to the life estate
or interest for a term of years or other contingent interest shall be and
remain a lien upon such interest or estate for a period of four years after
the date of the death of the decedent who shall have died seized and pos-
sessed of the property; and the tax so determined to be paid by the per-
sons respectively entitled to the remainder or revisionary¹ interest shall be

¹ Evidently a typographical error.