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The tax for each calendar year shall be an amount equal to a tax computed in accordance with the rate schedule set forth:\nRate Schedule\nIf the net gifts are:\nThe tax shall be\n(1)\nOn all net gifts from husband to wife, from wife to husband, from ascendants to decend-\nants, or from children to parents\n2 ½ %\n(2)\nOn all net gifts from brothers and sisters to brothers or sisters and the latter's issue\n5 ½ %\n(3)\nOn all net gifts from others not mentioned in (1) and (2) above\n7 ½ %