This tax differs essentially from the transfer tax in that it is levied not upon the amounts passing to the beneficiaries, but upon the total estate. Under the law as it exists at the time of writing an exemption of $50,000 is allowed and no report need be filed unless the gross estate is at least $50,000. The tax is computed on a percentage, which increases with the size of the estate, i.e., 1% on first $50,000 - 2% on next $100,000 - 3% on next $100,000 etc. The amount of this tax is a lien upon the entire estate, and payment may be enforced by sale of any portion.