3078 ARTICLE 81

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 expenses of
said sale, including the commissions 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 inheritance tax after the
expiration of four years from the date of the death of the decedent.

This section makes it the duty of personal representatives to collect and pay over
collateral tax. The state should not be made a party defendant, since it may not
be sued without its consent, to a bill to enjoin collection of such tax. Administrators
will be protected from action by state. State v. Wingert, 132 Md. 611.

This section referred to in upholding power of orphans' court to confer upon personal
representative, under art. 93, sec. 304, power to sell real estate situate in another
county. Cain v. Miller, 117 Md. 49.

See notes to sec. 110.

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

123. 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.

An. Code, 1924, sec. 137. 1912, sec. 133. 1904, sec. 130. 1888, sec. 115. 1846, ch. 344, sec. 1.

1847, ch. 222, sec. 6. 1874, ch. 483, sec. 126. 1880, ch. 455. 1904, ch. 222. 1929,

ch. 226, sec. 118. 1935, ch. 90, sec. 118. 1936 (Sp. Sess.), ch. 124, sec. 118.

124. Whenever any life-estate, or interest for a term of years or other
interest less than an absolute interest, in trust or otherwise, shall pass to
a person, and a contingent or remainder or reversionary interest shall pass
to another person, the Orphans' Court of the County or City in which
administration is granted, or any other Court having jurisdiction over the
administration or distribution of such property, shall determine, before
any distribution thereof shall be authorized, the value of the life-estate,
or interest for a term of years, or other interest less than an absolute in-
terest, in accordance with the equity rules of the Supreme Bench of Balti-
more City for the valuation of dower interests, and assess the tax against
said interest. The tax so ascertained shall be paid within thirty days from
the date of such determination. The tax so determined shall be and remain
a lien upon such interest for a period of four years after the date of death
of the decedent, in the case of real estate, or from the date of distribution,
in the case of personalty. From any order or determination of the Orphans'
Court, or any other Court having jurisdiction, an appeal shall lie to the
Court of Appeals by the Register of Wills on behalf of the State, or by
any person in interest, to the same extent and in the same time and manner
as from other orders of the Orphans' Court.

The portion of this section declaring judgment of orphans' court to be final and
conclusive applies only to proportion of tax which orphans' court assesses among the