HARRY W. NICE, GOVERNOR. 269

of said tax and all expenses of sale; provided, however,
that nothing in this section contained shall be construed to
confer authority on the Orphans' Court to order the sale
for the satisfaction of inheritance tax of any life interest
after the expiration of four years from the date of the
death of the decedent, in the case of real estate, or four
years from the date of distribution, in the case of person-
alty, or of any remainder or reversionary interest after the
expiration of four years from the date at which such in-
terest shall vest in possession.

124. In all cases where any property shall pass sub-
ject to the inheritance tax imposed by this sub-title and
no administration is taken out on the estate of the person
who died seized and possessed thereof, within ninety days
after the death of said person, the Orphans' Court of the
county in which such administration should be granted shall
issue a summons for the parties entitled to administration
to show cause wherefore they do not administer; provided,
however, that when any real estate shall pass subject to
said tax and no administration has been taken on the estate
of the person who died seized thereof, the Orphans' Court
of the county where said real estate shall be situated may,
on the application of any one interested in said real estate,
appoint appraisers to value the same as provided by this
sub-title, and the amount of said tax may be paid to the
register of wills of the county where the said application
shall be made.

126. In all cases where estates or any interest therein
pass, and there is no formal administration subject to the
jurisdiction of any court, it shall be the duty of every
trustee or other person making distribution of any prop-
erty passing subject to the inheritance tax imposed by this
sub-title, to file in the Orphans' Court of the county or city
where the decedent had his or her residence at the time of
his or her death, or m case of real estate, in the Orphans'
Court of the county or city in which the real estate is situ-
ated, within ninety (90) days after the death of such per-
son, a full and complete inventory of the property passing
subject to the inheritance tax imposed by this sub-title and
which said trustee or other person making distribution
thereof is about to distribute; and in all such cases where
any property passes subject to the taxes imposed by this
sub-title, and there is no trustee or other person to make
distribution thereof, it shall be the duty of the person re-