ALBERT C. RITCHIE, GOVERNOR. 677

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 on
the whole value thereof; and any order of the Orphans' Court
passed under this section shall be subject to the same right of
appeal as provided in the last preceding section.

120. If any of the parties mentioned in Sections 118 and
119 shall refuse or neglect to pay the several proportions so
decreed by the Orphans' Court within thirty days from the
time of such decree, the Court shall order and direct the execu-
tor 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 author-
ity on the Orphans' Court to order the sale for the satis-
faction 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 seised and possessed of
the property, or of any remainder of reversionary interest
after the expiration of four years from the date at which such
interest shall vest in possession.

121. The bond of an executor shall be liable for all money
he may receive under this sub-title for taxes, or for the pro-
ceeds of the sales of real estate received by him thereunder.

122. If any executor shall fail to perform any of the
duties imposed upon him by this sub-title, 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 ad-
ministration had been revoked for any other cause.