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feudal relief
Feudal relief was a one-off "fine" or form of taxation payable to an overlord by the heir of a feudal tenant to licence him to take possession of his fief, i.e. an estate-in-land, by inheritance. It is comparable to a death duty or inheritance tax.
The equivalent duty at the lower levels of the feudal hierarchy was heriot (in England) or ''le droit du meilleur catel'' (in France).
==Etymology==
The word relief comes from the Latin verb ''levo'', to raise, lift up, elevate, with the addition of the Latin inseparable adverbial particle ''re-'', which has three distinct meanings: back, against and again. The Latin composite verb ''relevo'' results.〔Cassell's Latin Dictionary, revised by Marchant & Charles, 260th. thousand〕 The term used in mediaeval Latin charters is ''Relevius''. The payment thus obtains an heir's "relief" by his being "re-elevated" or "lifted-up again" into the place of honour and privilege formerly occupied by his predecessor.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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