...inheritances. 15. On the estate of a decedent, which passes under his will or by On collateral tndescent to any other person, or for any other use than to...shall be a tax of three per centum of such estate. Estates passing under sequestration acts. 16. On all estate, which, under the effect or by the 'provisions...

...District Court. SEC. 12. When any real estate of a decedent shall, under his will or by descent, pass to any other person, or for any other use than to...the father, mother, husband, wife, brother, sister or lineal descendant of such decedent, the clerk of the court in which such will is recorded, and the...

...intangible, which pass by will or by the intestate laws of this state, * * * other Opinion, per JOHNSON, J. than to or for the use of the father, mother, husband, wife, lineal descendant or adopted child, shall be liable to a tax of five per cent. of its value above the...

...Code 1873, oh. shall pass under his will, or the law regulating descents and dis- 'p' " tributions, to any other person, or for any other use than to...father, mother, husband, wife, brother, sister, nephew, or niece, or lineal descendants of such decedents, the estate so passing; if of greater value than...

...possession or enjoyment after the death of the grantor, to any person In trust or otherwise, other than 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...

...this state, * * * to any person or persons, bodies politic or corporate, in trust or otherwise, other than to or for the use of the father, mother, husband, wife, children, and lineal descendants of the grantor, * * * shall be subject to a tax of two and a half...

...devisor or donor, to any person or persons, bodies politic or corporate, in trust or otherwise, other than to or for the use of the father, mother, husband, wife, children and lineal descendants of the grantor, bargainer or testator, donor or intestate, shall be...

...devisor or donor, to any person or persons, bodies politic or corporate, In trust or otherwise, other than to or for the use of the father, mother, husband, wife, children and lineal descendants of the grantor, bargainer or testator, donor or Intestate, shall be...

...become beneficially entitled, in possession or expectancy, to any property, or the income thereof, other than to or for the use of the father, mother, husband, wife, children, brother and sister, lineal descendants born in lawful wedlock, and the wife or widow of a...

...possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife, brother, sister, niece, nephew, lineal descendant, adopted child, or person recognized as an adopted child and made...