1840 REVENUE AND TAXES. [ART. 81

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 expenses of sale; provided, however, that nothing
in this section contained shall be construed to confer authority
on the orphans' court to order the sole for the satisfaction of
collateral inheritance tax of any life interest after the expiration
of four years from the date of the death of the decedent, who
shall have died seized and possessed of the property, or of any
remainder or revisionary interest after the expiration of four
years from the date at which such interest shall vest in posses-
sion. Sections 128, 129, 130 and 132 shall take effect from
April 1, 1904, and be retroactive.

1888, art. 81, sec 117. 1860, art. 81, sec 139. 1847, ch 222, sec 7
1874, ch. 483, sec. 128.

133. 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.

Ibid. sec. 116. 1860, art. 81, sec 140. 1847, ch. 222, sec. 8.
1874, ch. 483, sec. 129.

134. 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 proceedings shall be had against him as if
his administration had been revoked for any other cause.

Ibid. sec. 119. 1860, art. 81. sec. 141. 1846, ch. 222, sec. 9.
1874, ch. 483, sec. 130.

135. The powers and duties of an administrator de bonis
non, or with the will annexed, shall be the same under this
article as those of an executor or administrator, and he shall
be subject to the same liabilities.

Ibid. sec. 120. 1860, art. 81, sec. 142. 1847, ch. 222, sec. 10.

1874, ch. 483, sec. 131. 1892, ch. 473.

. 136. 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