Addendum

That is, if the inheriting family members don't kill one another in the resulting dispute over the priceless legacy, which they most likely will. Whoops!

Future Implementations of Estate Taxes

When spaceships become hereditary, it won't be feasible to break them up and sell the parts. That means a new captain will owe service, possibly a galaxy-ranging quest, a year patroling the space marches, or public transport.