the language murder is calling them estate taxes, death is when they are imposed
Estate taxes are not a new phenomenon; they date back almost three thousand years. As early as 700 B.C., there appears to have been a 10 percent tax on the transfer of property at death in Egypt.1 In the first century A.D., Augustus Caesar imposed a tax on successions and legacies to all but close relatives.apparently you may be more medieval than you appear
Transfer taxes during the Middle Ages grew out of the fact that the sovereign or the state owned all assets. Although the king owned all real property in feudal England, he would grant its use to certain individuals during their lifetimes. When they died, the king would let the estate retain the property upon payment of an estate tax.
In the United States, the tradition of taxing assets at death began with the Stamp Act of 1797. While the first Stamp Act on tea helped precipitate the Revolutionary War, the second was far less dramatic. Revenues from requiring a federal stamp on wills in probate were used to pay off debts incurred during the undeclared naval war with France in 1794. Congress repealed the Stamp Act in 1802.
"Transfer taxes during the Middle Ages grew out of the fact that the sovereign or the state owned all assets"