HARRY W. NICE, GOVERNOR. 267

appraisement or revaluation of any property making up
such distributive shares or legacies, or the modification of
any appraisement thereof theretofore made.

115. The amount of said tax shall be a lien on said real
estate for the period of four years from the date of the
death of the decedent.

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 administra-
tion, 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 expenses
of said sale, including the commissions 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 nothing in this section
contained shall be construed to confer authority on the
Orphans' Court to order the sale of any real estate for the
satisfaction of inheritance tax after the expiration of four
years from the date of the death of the decedent.

118. Whenever any life-estate, or interest for a term of
years or other interest less than an absolute interest, in trust
or otherwise, shall pass to a person, and a contingent or re-
mainder or reversionary interest shall pass to another per-
son, the Orphans' Court of the County or City in which ad-
ministration is granted, or any other Court having juris-
diction over the administration or distribution of such
property, shall determine, before any distribution thereof
shall be authorized, the value of the life-estate, or interest
for a term of years, or other interest less than an absolute
interest, in accordance with the equity rules of the Su-
preme Bench of Baltimore City for the valuation of dower
interests, and assess the tax against said interest. The tax
so ascertained shall be paid within thirty days from the
date of such determination. The tax so determined shall
be and remain a lien upon such interest for a period of
four years after the date of death of the decedent, in the
case of real estate, or from the date of distribution, in the
case of personalty. From any order or determination of