THEODORE R. MCKELDIN, GOVERNOR 1851

tingent or remainder or reversionary interest shall pass
to another person, the Orphans' Court of the County or
City in which administration is granted, or any other Court
having jurisdiction over the administration or distribution
of such property, shall determine, before any distribution
thereof shall be authorized, the value of the life-estate, or
interest for a term of years, or other interest less than
an absolute interest, in accordance with [the equity rules
of the Supreme Bench of Baltimore City for the valuation
of dower interests, ] Table A or B, whichever is applicable,
of Section 81. 10 of Regulations 105, relating to the Federal
Estate Tax under the Internal Revenue Code, as promul-
gated by the United States Treasury Department, Bureau
of Internal Revenue and as in effect on the effective date
of this Act, and shall assess the tax against said interest;
provided, however, that when any such interest depends
upon or is measured by the duration of the life of a person
whose life expectancy is shown to be less than average for
his or her age by reason of poor health, said Court may
adjust such value accordingly. The tax so ascertained
shall be paid within thirty days from the date of such
determination. The tax so determined shall be and remain
a lien upon such interest for a period of four years after
the date of death of the decedent, in the case of real estate,
or from the date of distribution, in the case of personalty.
From any order or determination of the Orphans' Court,
or any other Court having jurisdiction, an appeal shall
lie to the Court of Appeals by the Register of Wills on
behalf of the State, or by any person in interest, to the
same extent and in the same time and manner as from
other orders of the Orphans' Court.

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