Think of the production to be gained by eliminating or properly maintaining a fence.
What will we be growing 50 or 100 years from now that is virtually non-existent today?
Did the tax code get simpler overall? Probably not, but certain aspects did.
When you are on a plan of paying off loans, clearly you want to pay them off in the order of highest interest down to lowest.
If you want to keep the fences in place, it might make long-term economic sense to maintain them properly.
No one goes into a partnership expecting to have a $1 million disagreement with their sister, cousin, or best friend.