REVENUE AND TAXES. 1067

a lien on such interest for the period of four years from the date on 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.
See notes to sec. 105.

1929, ch. 226. sec. 119. 1935. ch. 90, 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 in-
terest 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 administra-
tion is granted, or any other court assuming jurisdiction over such ad-
ministration, to determine as soon after administration is granted as pos-
sible, on application of such person or object, the value of such interest
liable for said tax 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. 1935. ch. 90, 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 satisfaction of 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 seized and possessed of the property, or of any remainder or rever-
sionary interest after the expiration of four years from the date at which
such interest shall vest in possession.