160 LAWS OF MARYLAND. [CH. 90

specified in Section 105 of this sub-title, except as herein-
after provided, and at that rate for any less sum, for the
use of the State; provided that such tax shall not be paid
or collected upon any increase in value of the estate or any
income thereon accrued subsequent to the date of the death
of the decedent.

116. The executor shall collect the same from the par-
ties 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 coun-
ty 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 the
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 noth-
ing 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, who shall have died seized and possessed of
said real estate.

117. Whenever any estate or any interest therein, sub-
ject to the inheritance tax imposed by this sub-
title, is administered in any of the Circuit Courts
of this State, the Court administering such estate
shall appoint at least two appraisers to value such estate
or interest therein, for the purpose of determining the
amount of the tax due and payable under the provisions
of this sub-title, which appraisement shall be subject to
confirmation or modification by the Circuit Court appoint-
ing such appraisers. The amount of tax so determined
shall be paid to the Register of Wills of the County or City
in which such estate is administered, and the trustee or
other person administering such estate or interest therein
or the surety on his bond, shall not be discharged from
liability until the inheritance tax has been paid.

118. Whenever any estate, real, personal or mixed, of
a decedent shall be subject to the tax mentioned in this
sub-title, and there be a life estate or interest for a term