Ch. 551

LAWS OF MARYLAND

If any of the parties mentioned in §§ 160 and 161 shall
refuse or neglect to pay the several proportions so decreed by
the orphans' court OR THE COURT EXERCISING THE JURISDICTION OF
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 proportion 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 OR THE
COURT EXERCISING THE JURISDICTION OF 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 personalty, or of
any remainder or reversionary interest after the expiration of
four years from the date at which such interest shall vest in
possession.

173.

Every executor or administrator granted letters of
administration by any orphans' court within this State [upon] ON
the estate of a nonresident decedent OR THE COURT EXERCISING THE
JURISDICTION OF THE ORPHANS' COURT IN THIS STATE ON THE ESTATE OF
A NONRESIDENT DECEDENT, shall file with the register of wills an
itemized statement of all the decedent's property in this State
and the appraised value thereof, not subject to any inheritance,
succession, estate or other tax of a similar nature under the
laws of the State of Maryland, and at the same time shall notify
the proper taxing authorities of the state or territory in which
such decedent was domiciled by furnishing them with a copy of
said statement. It shall be the duty of the register of wills to
cooperate with such domiciliary taxing authorities and to furnish
them with such information as may be requested, with respect to
any such estate. The official or body charged with the
collection of said taxes in the domiciliary state or territory,
shall be deemed a party interested in such estate to the extent
that he or it may petition the orphans' court in this State
having jurisdiction OR THE COURT IN THIS STATE HAVING
JURISDICTION AND EXERCISING THE JURISDICTION OF THE ORPHANS'
COURT, for an accounting therein, if the said taxes, interest
and penalties due such domiciliary state, or a political
subdivision thereof, are not paid or secured, and upon such
petition, the orphans' court is empowered to pass orders for such.
accounting and for the payment of any such taxes due to the
petitioner. No executor or administrator of the estate of a
nonresident decedent shall be entitled to a final accounting or
discharge until he shall have filed with the orphans' court OR
THE COURT EXERCISING THE JURISDICTION OF THE ORPHANS' COURT proof
that all said taxes, together with interest and penalties
thereon, due to the state where such decedent was domiciled, or
to any political subdivision thereof, have been paid or secured,

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