Class A.-Husband, wife, lineal issue, lineal ancestor, adopted or mutually acknowledged Widow, $15,000; child or their lineal issue. Class B.-Brother, sister, or their descendants, wife or widow of a son, husband of a daughter. Class C.-Brother or sister of father and mother or their descendants. Class D.-Brother or sister of grandfather and grandmother or their descendants. § 429. Indiana. The tax computation is at progressive rates on the share of each beneficiary as a unit, the exemptions being absolute and serving to reduce the amounts taxable at the lowest brackets. § 430. Iowa. Whenever any beneficiary is unknown or cannot be found, a tax of five per cent is required to be paid on his share, subject to refund unless it is discovered that the beneficiary is a nonresident alien. The exemption in Class B is conditional on the size of the transfer to the class as a whole; the exemption in Class A is absolute and reduces the amount taxable in the lowest bracket. The tax in Classes A and B is at progressive rates. In Class A the unit is the share of each beneficiary; in Class B it is the total of transfers to the class as a whole. The practice in the past has been to decline to allow the full exemptions to be claimed out of Iowa property when the estate consisted of property in Iowa and property in other states and not taxable by Iowa (cf. Arizona, § 419), but a 1925 decision has held this improper, and full exemptions are now allowed.* 4 Cf. §§ 413 and 414. A surviving spouse receives a fee title in one-third of all the property of a deceased spouse. This transfer is exempt, and is deducted from the share before the balance is set out in brackets. It is not considered as a part of the inheritance. The taxable transfer to the wife (before the deduction of the $15,000 specific exemption) is, therefore, $158,200, the amount so deducted for "marital rights" being one-third of the net estate (subject to Iowa jurisdiction) of $296,700, or $98,900. The tax on legacies 2 and 3 is apportioned among the legatees: |