ART. 81] COIiATERAL INHERITANCE TAX. 1839

or estate shall be and remain a lien upon such interest or estate
for the period of four years after the date of the death of the
decedent, who shall have died seized and possessed of the
property; and the proportion of the tax so determined to be
paid by the persons respectively entitled to the remainder, or
reversionary interest, shall be a lien on such interest for the
period of four years from the date of which such interest shall
vest in possession.
Tyson v. State, 28 Md. 577.

1894, ch. 493, sec. 115J.

131. Whenever an interest in any estate, real, personal or
mixed, less than an absolute interest, shall be devised or
bequeathed to or for the use and benefit of any person or
object, not exempted from the tax under section 117, 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
application 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 117, is exempt
from said tax, and the residue thereof shall be the value of
said interest 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 ascertained 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 117, on the whole value thereof.

Ibid. sec. 116. 1860, art. 81, sec. 138. 1847, ch. 222, sec. 6.
1874, ch. 483, sec. 127. 1904, ch. 222.

132. If any of the parties mentioned in sections 129 and
130 shall refuse or neglect to pay the several proportions so