Section 13

Section 13. That where any person or persons shall bequeath or devise any estate, real or personal, to a father, widow, or other person during life, and the remainder over to collateral heirs at their decease, immediately after the death of the testator, the estate so granted shall be appraised in the manner hereinbefore provided, and after deducting the valuation of said life estate, the collateral inheritance tax on the remainder shall be immediately due and payable over to the register of wills of the proper county, and when the tax is not paid it shall remain a lien against the estate in the manner herein provided for until the final settlement of the estate, unless it is paid before such settlement; and where a testator appoints or names one or more executors, and makes a bequest or devise of property to them in lieu of their commissions or allowances, or appoints them his residuary legatees, and said bequests, devises or residuary legacies exceed what would be a fair compensation for their services, such excess shall be subject to the payment of the collateral inheritance tax, the rate of compensation to be fixed by the proper courts having jurisdiction in the case. And if any person or persons having their domicile in another state, territory or country, shall die, leaving real or personal estate within this commonwealth, the said estate, whether real or personal, shall be subject to the payment of the collateral inheritance tax.