In the Middle Ages, the Christian Church opened its arms to the oppressed, the persecuted and sometimes the prosecuted to offer them sanctuary, protection and preservation in the clerical precincts. Nowadays we have fish preserves and game preserves and gorilla sanctuaries. An occasional state, such as Delaware, has gone into business as a corporation sanctuary. It remained for Florida to come forward as a sanctuary for private wealth.
In the recent election, the citizens of that state ratified an Amendment to the State Constitution:
No tax upon inheritances or upon the income of residents...