92 THE FISCAL PROBLEM IN MISSOURI

dependent on the distribution of deaths among the several
groups of the population, classified on the basis of wealth.
Table 29 shows the several classes of beneficiaries, the
exemptions allowed to each class, and the rates at which
the respective shares are taxed. The rates begin at 19 on
the first $20,000 above the exemption passing to a class A
beneficiary and attain a maximum of 30% in the case of
shares amounting to more than $400,000 passing to very
distant relatives, strangers to the blood, or bodies corporate
or politic.
Consideration of the inheritance tax rate schedule would
not be complete without mention of the liberal exemptions
and marital rights accorded to the wife or the husband.
The wife or the husband of a deceased person is allowed an
exemption of $20,000 in addition to the marital rights. The
latter are very liberal. The widow automatically receives a
dower of one third of the lands of the deceased husband.
The widow, however, may elect a child’s share in lieu of the
dower right, if the husband dies leaving a child or children
or other descendants,? but in order to elect a child’s share the
widow must have a child or children by such husband living.
Another section of the inheritance tax statutes provides
that “when the husband or wife shall die leaving a child or
children or other descendants, the widow or widower shall be
entitled absolutely to a share in the personal estate belonging
to the husband or wife at the time of his or her death equal
to the share of a child of such deceased husband or wife.”
This provision means that under the conditions stated the
share of the personal estate passing to the husband or the
wife is not subject to the inheritance tax.*
In recent years several additions have been made to the
inheritance tax statutes. In 1927 legislation’ was enacted
that permits the state to take advantage of the 809, provision
 in the Federal act passed Feb. 26, 1926. Under this
enactment an additional tax amounting to the difference

LR. 8. 1919, Section 315.
8 R. S. 1919, Section 319,
* No attempt is made to treat the subject of marital rights exhaustively. The
examples given are merely intended to show their liberal nature.
§ Session Laws, 1927, p. 100, and 1929, pp. 103 ff,

2 Session Laws, 1927. p. 99.