ART. 11. ] LEVY AND COLLECTION OF TAXES.

119

115. The amount of said tax shall be a lien on said real estate
from the death of the decedent, who shall have died seized and pos-
sessed thereof, until the same shall be paid

Id s 124.
Tax to be a lien
till paid

11 G. The executor or administrator shall collect the same from
the parties liable to pay said tax, or their legal representatives,
within thirteen months from the date of his administration, and pay
the same to the register of wills of the county or city in which ad-
ministration is granted; and, if the said parties shall neglect or fail
to pay the same within that time, the Orphans' Court of the said
county shall order the executor or administrator to sell, for cash, so
much of said real estate as may be necessary to pay said tax, and all
the expenses of said sale, including the commissions of the executor
or administrator thereon; and after the report of said sale, the rati-
fication thereof, and the payment of the purchase-money, the exec-
utor or administrator may execute a valid dc. ed for the estate sold,
and not before.

Id s 12, 1
Administrator
to collect from
parties and pay.

117. Whenever any estate, real, personal, or mixed, of a dece-
dent shall be subject to the tax mentioned in the preceding section,
and there be only a life estate, or an interest for a term of years, or
a contingent interest given to one party, and the remainder or rever-
sionary interest to another, the Orphans' Court of the county or city
in which administration is granted shall determine, in its discretion,
and at such time as it shall think proper, what proportion each party
who may be thus interested in said estate or property shall pay of
said tax, and the judgment of the said court shall be final and con-
clusive; and every such party shall pay to the register of wills his
proportion of said tax within thirty days after the date of such de-
termination, and any party entitled in remainder or reversion shall
be required to pay his proportion within the same time as if his in-
terest had vested in possession.

Id s 126
Apportionment
between tenant
for life or ye»is
and remainder-
man
41 Md 38
28 Md 577

118. If any of the parties mentioned in the last preceding sec-
tion shall refuse or neglect to pay the several proportions so decreed
by the Orphans' Court within thirty days from the time of such de-
cree, the court shall order and direct the executor or administrator
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 neces-
sary to pay his proportion of said tax and all expenses of sale.

Id s 127
Payment, how
enforced.

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

Id a 128
Administrator's
bond liable tor
money received
for taxes, etc

120. If any executor or administrator shall fail to perform any
of the duties imposed upon him by this article, 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 pro-
ceedings shall be had against him as if his administration had been
revoked for any other cause.

Id s 129
Letters of ad-
ministrator fall-
ing to perform
duties, etc, may
be revoked

121. The powers and duties of an administrator de bonis non, or
with the will annexed, shall be the same under this article as an ex-

Id s 130
To apply to
administrator
de bonis non.