1838 REVENUE AND TAXES. [ART. 81

parties shall neglect or fail to pay the same within that time,
the orphans' court of the said county or city 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 execu-
tor or administrator thereon; and after the report of said sale,
the ratification thereof and the payment of the purchase
money, the executor or administrator 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 collateral inheritance tax after the
expiration of four years from the date of the death of the
decedent, who shall have died seized and possessed of said real
estate.

State v. Dalrymple, 70 Md. 295.

1888, art. 81, sec. 115. 1860, art. 81, sec. 137. 1846; ch. 344, sec. 1. 1847,
ch. 222, sec. 6. 1874, ch. 483, sec. 126. 1880, ch. 455. 1904, ch. 222.

130. Whenever any estate, real, personal or mixed, of a
decedent shall be subject to the tax mentioned in the thirteen
preceding sections, and there be a life estate or interest for a
term of years, or a contingent interest, given to one party and
the remainder, or revisionary interest, to another party, 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 the party entitled to said
life estate, or interest for a term of years, or contingent interest,
shall pay of said tax, and the judgment of said court shall be
final and conclusive, and the party entitled to said life estate or
interest for a term of years, or other contingent interest, shall
within thirty days after the date 'bf 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 remainder of said estate
shall vest in the party or parties entitled in remainder or rever-
sion 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 the said court shall
be final and each of the parties successively entitled in
remainder or reversion shall pay his proportion of said tax to
the register of wills within thirty days after the date of such
determination as to him; and the proportion of the tax so
determined to be paid by the party entitled to the life interest