676 LAWS OF MARYLAND. [CH. 226

Orphans' Court of the county or city in which administration
is granted shall determine 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 party entitled to said life estate or
interest for a term of years, or other contingent interest,
shall within thirty days after the date of 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 re-
mainder or reversion determine what proportion of the resi-
due of said tax shall be paid by the party or parties in whom
the estate shall so vest; and each of the parties successively
entitled to 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 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 seised 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 in which
such interest shall vest in possession. From any order or de-
termination of the Orphans' Court under this section an
appeal shall lie to the Court of Appeals by the State or any
person aggrieved to the same extent and in the same time
and manner as from other orders of the Orphans' Court.

119. Whenever an interest in any estate, real, personal or
mixed, less than an absolute interest, shall be devised or be-
queathed to or for the use and benefit of any person or object,
subject to the tax, then only such interest so devised or be-
queathed shall be liable for said tax; and it shall be the duty
of the Orphans' Court of the county or city in which adminis-
tration is granted, or any other court assuming jurisdiction
over such administration, to determine as soon after adminis-
tration is granted as possible, on application of such person or
object, the value of such interest liable for said tax by deduct-
ing from the whole value of the estate so much thereof as shall
be the value of the interest therein of any person who is ex-
empt from said tax, and the residue thereof shall be the value