Final answer:
Under the usual state inheritance tax, a cousin and a son of the deceased would not be taxed at the same rate.
Step-by-step explanation:
The question is discussing the usual state inheritance tax. Under this tax, two heirs, a cousin and a son of the deceased, would not be taxed at the same rate. Inheritance tax rates can vary depending on the relationship of the heir to the deceased.
In most cases, immediate family members such as children and spouses are taxed at lower rates compared to extended family members like cousins. This is done to provide more favorable tax treatment to close relatives.