1246 REVENUE AND TAXES. [ART. 81.

of such determination, pay to the register of wills his proportion
of said tax; and thereafter the said court shall, from time to time,
after the determination of the preceding estate, and as the remain-
der of said estate shall vest in the party or parties entitled in re-
mainder or reversion, determine, in its discretion, what proportion
of the residue of said tax shall be paid by the party or parties in
whom the estate shall so vest; and the judgment of said court
shall be final and each of the parties successively entitled in re-
mainder or reversion shall pay his proportion of said tax to the
register of wills within thirty days after the date of such determi-
nation as to him; and the amount of said tax shall be and remain
a lien upon such estate until the same shall be paid.
Tyson v. State, 28 Md. 677.

P. G. L., (1860,) art. 81, sec. 138. 1847, ch. 222, sec. 6. 1874, ch. 483, sec. 127.

116. 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 decree, 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 necessary to pay his proportion of said tax and all ex-
penses of sale.

Ibid. sec. 139. 1847. ch. 222, sec. 7. 1874, ch. 483, sec. 128.

117. 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 there-
under.

Ibid sec. 140. 1847, ch. 222, sec. 8. 1874, ch. 483, sec. 129.

118. 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 re-
voke 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been revoked for any other cause.

Ibid. sec. 141. 1847, ch. 222, sec. 9. 1874, ch. 483, sec. 130.

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