are there any disjoint subClasses in the TAP KB?

As I started to formulate definitions of the Classes in the TAP KB, I soon began to question whether my assumptions about disjoint subClasses were valid.  A hierarchy outline (subClass relations) of the top levels of the TAP KB is given in
    http://rhm.cdepot.net/knowledge/application/SemanticWeb/TAP/tap.ho

Looking at this hierarchy, several question come to mind immediately.
For example:
1. is Agent a subClass of Tangible? or is it excluded by "definition"?
2. is Class a subClass of Intangible? or is it excluded by "definition"?
3. is PopularCharacter a subClass of Intangible? (they all seem be fictional)

I would appreciate some guidance on the rationale behind the current set of Classes.
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Dick McCullough 
knowledge := man do identify od existent done
knowledge haspart proposition list