4. Up to 200 francs when this change is necessitated in a modified degree.
Pensions to widow, children, or parent:
1. Widow without children up to 350 francs; with children up to 650 francs.
2. Children one or two, each 250 francs; more than two, total of 650 francs.
3. Father or mother (where no widow or children), 200 francs; if both living, total of 350 francs.
4. Each brother or sister (when neither widow, children, nor parent survive), 100 francs each.
5. Grandfather or grandmother (where neither widow, children, parents, nor brother or sister survive), 150 francs; if both living, 250 francs total.
These amounts may be increased in special and meritorious cases. Women divorced or living apart from their husbands, and children eighteen years of age, are not entitled to receive pensions.
Every Swiss citizen subject to military service, whether he resides in the Confederation or not, who does not personally perform it, is subject in lieu thereof to the payment of an annual tax in money. Foreigners established in Switzerland are likewise subject to this tax, unless they are exempt therefrom by virtue of international treaties or belong to states in which the Swiss domiciled there are neither liable to military service nor to the payment of any equivalent tax in money. This is the only direct tax levied in the Confederation; and the gross sum realized is shared proportionately between the Confederation and the Canton.
Exempt from this tax are: