SECTION 219

Estate taxes.

The legislature may levy a tax of not more than two and one-half per centum of the value of all estates, real and personal, money, public and private securities of every kind in this state, passing from any person who may die seized and possessed thereof, or of any part of such estate, money, or securities, or interest therein, transferred by the intestate laws of this state, or by will, deed, grant, bargain, sale, or gift, made or intended to take effect in possession after death of the grantor, 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, brothers, sisters, children, or lineal descendants of the grantor, devisor, donor, or intestate.