ART. 81] COLLATERAL INHERITANCE TAX. 537

not exempted from the tax under section 102 of this article, then
only such interest 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 administration is granted, or any other
court assuming jurisdiction over such administration, to deter-
mine as soon after administration is granted as possible, on appli-
cation of such person or object, the value of such interest liable
for said tax, by deducting from the whole value of the estate so
much thereof as shall be the value of the interest therein of any
person who, under said section 102 of this article, is exempt from
said tax, and the residue thereof shall be the value of said inter-
est upon which said tax is payable; 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 ascer-
tained 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 as provided for in said section 102, on the whole
value thereof.

1892, ch. 478.

120. In all cases where any estate real, personal or mixed,
shall be subject to the collateral inheritance tax imposed by this
article, and no administration is taken out on the estate of the
person who died seized and possessed thereof within ninety days
after the death of said person, the orphans' court of the county
in which such administration should be granted shall issue a sum-
mons for the parties entitled to administration to show cause
wherefore they do not administer; provided however, that when
any real estate shall be subject to said tax, and no administration
has been taken on the estate of the person who died seized
thereof, the orphans' court of the county where said real estate
shall be situate, may on the application of anyone interested in