"You shall not move your neighbor's boundary mark, which the ancestors have set, in your inheritance which you will inherit in the land that the Lord your God gives you to possess." (Deuteronomy 19:14)God validates man's right to own property in perpetuity and to pass that property onto their heirs. Government has a role to protect and safeguard personal property through the enactment of laws and policies, the execution and enforcement of those laws and policies, and the prosecution and punishment of transgressions against those laws and policies.
As for the right of inheritance, "A good man leaves an inheritance to his children's children, and the wealth of the sinner is stored up for the righteous." (Proverbs 13:22) I believe that it is immoral and contrary to the principals of good government for governments to impose inheritance taxes on personal property. A good man stores up an inheritance for his children and it is not right that the government should seek to take that away and impound it for their own uses.
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