...beneficial interest shall be one of Class B (ie the brother, sister, descendant of a brother or sister, or widow of a son, or the husband of a daughter of the decedent) at the rate of one and one-half per cent. Where the person shall be one of Class C (ie...

...than to or for the use of his or her father, mother, husband, wife, lawful Issue, brother, sister, the wife or widow of a son, or the husband of a daughter, or any child or children adopted as such In conformity with the laws of the state of California, and...

...bequest or devise in favor of a brother or sister, and did not include bequests or devises in favor of a wife or widow of a son or the husband of a daughter of the decedent. Before coming to consider this subject we must notice a •wholly independent question,...

...and bequest come within the clause excepting from the operation of the act property which shall pass "to or for the use of charitable, educational or religious societies or m~ solutions the property of which is by law exempt from taxation." This clause of exemption does not...

...to or for the use of the father, mother, husband, wife, lineal descendant, adopted child, the lineal descendant of any adopted child, the wife or widow of a son, or the husband of the daughter of a decedent, shall be liable to a tax of two and a half per cent, of its value, above...

...mother, husband, wife, children, brother or sister, or lineal descendants born in lawful wedlock, or O0 DaV Y 1 =+ G W j F U/ = RIҪ W o!lֽf= shall be subject to a tax of five dollars on every hundred dollars of the clear market value of such...

...income thereof, other than to or for the use of his or her father, mother, husband, wife, lawful issue, the wife or widow of a son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the commonwealth of Kentucky,...

...Higher Ground." 524 MISCELLANEOUS MATTER. her father, mother, husband, wife, child, brother, sister, the wife or widow of a son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the state of New York, or any...

...by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter, or any child or children adopted as such in conformity with the laws of this state, of the decedent,...

...provisions of section 4W2 of the Revised Statutes of Ohio, or the lineal descendant thereof, or the lineal descendant of any adopted child, the wife or widow of a son, the husband of the daughterof a decedent, shall be liable to a tax of five per centum of its value,...