I think you can take this one apart on a question of practicality. To lay out my credentials, I'm a loather of government, they tax us to hell and then piss it all up the wall....but....
The Bee Inspector is not the tax man. If I have diseased bees it would be good to know, and it would also be good to know if my neighbours are in the same position. So I think we can separate the bee inspector from the inland revenue.
Now, lets consider a bee tax. What would it be on? Per bee, OK HMRC, would you like to come and audit my bees? No, thought not. How about a hive? Define "hive". Well it's a brood box and a super. Ah-ha, I can avoid tax by running double brood. OK, so it could be on a "productive colony". Can I have refund if my colony is not very productive?
Taxing bees would be too hard, and anyway, if they made it bite, people would just jack it in. You'd be much more sensible if you considered income tax from honey sales, which, of course, you should be recording on your tax returns. If you're not, you're breaking the law. Clearly, all the honey belongs to Mrs rae rather than me, so it comes in her tax free allowance.....