In the feudal England, a payment called relief was the precursor of our modern estate tax.

Name: In the feudal England, a payment called relief was the precursor of our modern estate tax.
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In feudal England, the relief was a payment made by the heir of a deceased person to the lord for the privilege of succeeding to the estate, serving as an early form of what has evolved into modern estate taxation.

In the Feudal England, a Payment Called Relief Was the Precursor