162 LAWS OF MARYLAND. [CH. 90

person or object within ninety days from such as-
certainment, with interest thereon at six per cent, per
annum, after the expiration of twelve (12) months from
the date of the death of the decedent, under whose will
or by whose intestacy said interest is acquired, if said tax
has not sooner been paid, or within ninety days from the
time that it shall be ascertained that such person or ob-
ject shall be entitled to any such interest in any estate;
but such tax shall bear interest at the rate of 6 per cent,
per annum from the expiration of twelve (12) months
from said death; but if such person or object shall fail to
pay said tax, as above provided, then such person or ob-
ject shall at the time when he, she or it comes into pos-
session of such estate, pay a tax on the whole value there-
of ; and any order of the Orphans' Court passed under this
section shall be subject to the same right of appeal as
provided 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 propor-
tions 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 pro-
portion of said tax and all expenses of sale; provided, how-
ever, that nothing in this section contained shall be con-
strued 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, who shall have died
seized and possessed of the property, or of any remainder
or reversionary interest after the expiration of four years
from the date at which such interest shall vest in pos-
session.

124. In all cases where any estate, real, personal or
mixed, shall be subject 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 sum-
mons for the parties entitled to administration to show
cause wherefore they do not administer; provided, how-
ever, that when any real estate shall be subject to said
tax and no administration has been taken on the estate