HARRY W. NICE, GOVERNOR. 161

of years, or a contingent interest, given to one party and
the remainder, or reversionary interest, to another party,
the Orphans' Court of the county or city in which adminis-
tration is granted shall determine at such time as it shall
think proper the value of said life estate, or inter-
est for a term of years or contingent interest and as-
sess against said interest the tax payable thereon; and
said life estate or interest for a term of years or contin-
gent interest shall within thirty days after the date of
such determination pay to the Register of Wills the tax
so assessed, and thereafter the said court shall from time
to time after the determination of the preceding estate
and as the remainder of said estate shall vest in the party
or parties entitled in remainder or reversion determine
the value of said remainder or reversion, and as-
sessed against said remainder or reversion the tax
payable thereon; and each of the parties successively en-
titled to remainder or reversion shall pay the tax so as-
sessed to the Register of Wills within thirty days after
the date of such determination as to him; and the tax so
determined to be paid by the party entitled to the life
estate or interest for a term of years or other contingent
interest shall be and remain a lien upon such interest or
estate for the period of four years after the date of the
death of the decedent who shall have died seized and pos-
sessed of the property; and the tax so determined to be
paid by the persons respectively entitled to the remainder
or revisionary interest shall be a lien on such interest
for the period of four years from the date on which such
interest shall vest in possession. From any order or de-
termination of the Orphans' Court under this section an
appeal shall lie to the Court of Appeals by the State or any
person aggrieved to the same extent and in the same time
and manner as from other orders of the Orphans' Court.

119. Whenever an interest in any estate, real, per-
sonal or mixed, less than an absolute interest, shall be
devised or bequeathed to or for the use and benefit of any
person or object, subject to the tax, then only such in-
terest so devised or bequeathed shall be liable for said
tax; and it shall be the duty of the Orphans' Court of the
county or city in which administration is granted, or any
other court assuming jurisdiction over such administra-
tion, to determine as soon after administration is granted
as possible, on application of such person or object,
the value of such interest liable for said tax
and said tax so ascertained shall be paid by such