Historic value is what out of the multitude of current things that people in the future find worth keeping.
The only way to tax "historic value" would be to put a sliding scale tax on things in proportion to their subjective quality and incentivize garbage that nobody thinks anyone will want 20 years from now.
The only way to tax "historic value" would be to put a sliding scale tax on things in proportion to their subjective quality and incentivize garbage that nobody thinks anyone will want 20 years from now.