ALBERT C. RITCHIE, GOVERNOR. 675

115. The amount of said tax shall be a lien on said real
estate f or the period of four years from the date of the death
of the decedent, who shall have died seised and possessed
thereof.

116. The executor shall collect the same from the parties
liable to pay said tax or their legal representative within
thirteen months from the date of his administration, and pay
the same to the register of wills of the county or city in which
administration is granted; and if the said 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 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 com-
missions of the executor thereon; and after the report of
said sale, the ratification thereof and the payment of the
purchase money, the executor may execute a valid deed for
the estate sold, and not before; provided, however, that noth-
ing in this section contained shall be construed to confer au-
thority 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 seised and possessed of said
real estate,

117. Whenever any estate or any interest therein, sub-
ject to the collateral inheritance tax imposed by this Article,
is administered in any of the Circuit Courts of this State,
the Court administering such estate shall appoint at least two
appraisers to value such estate or interest therein, for the pur-
pose of determining the amount of the tax due and payable
under the provisions of this sub-title, which appraisement
shall be subject to confirmation or modification by the Circuit
Court appointing such appraisers. The amount of tax so
determined shall be paid to the Register of Wills of the
County or City in which such estate is administered, and the
trustee or other person administering such estate or interest
therein or the surety on his bond, shall not be discharged
from liability until the collateral inheritance tax has been paid.

118. Whenever any estate, real, personal or mixed, of a
decedent shall be subject to the tax mentioned in this sub-
title, 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 reversionary interest, to another party, the