The combined tax rate could add up to a fatal 61% on inherited wealth, eliminating family farms (and many other small businesses) and consolidating all American agriculture into a handful of very large corporate farming enterprises that are easier for government to control. (As we know, Socialism forbids the age-old right of private property, which is what confiscatory taxation seeks to attain. No better reference may be made than to Karl Marx himself who said in The Communist Manifesto that, “the theory of the communists may be summed up in the single sentence: abolition of private property.” (Heritage Foundation)).