I refer you all to David Carr’s grand post below. In pre-capitalist times, here (and I expect it was worse in “Europe”, for most things are) it was the custom of the local Church, and of the local warlord, to come round at your death, or send his/their agents, and mug your grieving relatives of “the best beast” for the Church, and a portion of specie for the Lord. It was reckoned, from as early as the 11th century and probably rightly, to be a good moment to do that since the TV crews had not yet got their act together to provide “Good Television” of the family’s collective grief.
Magna Carta went a little way towards rectifying the injustice in principle (to the disgust and horror of Philip the Fair and of Louis of France) but not very much. And of course, initially, only for the “Barons”, who had most to lose to an autarkic state since they more or less voluntarily positioned themselves closest to it – really, in real terms! A few feet away most of the time, as it constituted a wooden box or boxes called the “exchequer”….
Now that the State is supposed to be “limited”, there is no rational explanation for mugging poor grieving people of their departed’s wealth. It is not a right that grievers themselves possess, and that is pointed towards the property of other grievers. Therefore, not possessing such right, they cannot delegate it, either to others or to any agency.
Therefore there can be no IHT.