268 LAWS OF MARYLAND. [CH. 124

the Orphans' Court, or any other Court having jurisdic-
tion, an appeal shall lie to the Court of Appeals by the Reg-
ister of Wills on behalf of the State, or by any person in in-
terest, to the same extent and in the same time and manner
as from other orders of the Orphans' Court.

119. Whenever a life-estate, or interest for a term of
years, or other interest less than an absolute interest, shall
be valued by the Orphans' Court, or other Court having jur-
isdiction, as provided in the preceding section, the person
entitled to the property after the termination of such estate,
by way of contingent interest, remainder or reversion, may
apply to the Orphans' Court, or other Court having juris-
diction, for the valuation of such contingent interest, re-
mainder or reversion. In making such valuation, the Court
shall determine the value of the whole corpus and deduct
therefrom the value of the preceding estate or estates, to
the end that the tax collected shall equal that which would
have been payable, if an absolute interest in such property
had passed. The tax so ascertained shall be paid within
thirty days from its ascertainment. But if said person
entitled to the property after the termination of the pre-
ceding estate shall fail to apply to the Orphans' Court with-
in a reasonable time after the valuation of the preceding
estate, or to pay the tax so assessed after application within
thirty days from the date of such determination, then such
person shall at the time when the same vests in possession
at the termination of the preceding estate, pay a tax on the
whole value thereof, without deduction of the tax or taxes
previously paid. Upon the termination of said preceding
estate, the Orphans' Court, or other Court having jurisdic-
tion, shall value the property as of the date when the same
vests in possession, and assess the tax thereon. The tax so
ascertained shall be and remain a lien upon said property
for a period of four years from the date when the same
vests in possession. Any order or determination under this
section shall be subject to the same right of appeal as pro-
vided 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 executor 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