The Death Tax has been imposed on American taxpayers four distinct times.  The first three times it was imposed to help collect war revenue and shortly thereafter repealed. 

In 1797, a Death Tax was imposed to help collect funds for the Undeclared War with France, and repealed in 1802.  In 1862, it was imposed to collect funds for the Civil War, and was repealed in 1870.  In 1898 it was imposed to collect funds for the Spanish-American war, and was repealed in 1902.  It was reimposed a fourth time in 1916, to support the U.S. involvement in the first World War - a war which ended 90 years ago - and has been maintained ever since.