Feudal relief
Encyclopedia
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 therefore a form of "succession duty", "death duty" or "inheritance tax
".
comes from the Latin verb levo, to raise, lift up, elevate, with the addition of the Latin inseparable preposition re-, which has three distinct meanings: back, against and again. The Latin composite verb relevo results. 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.
as a reward for past service, there was no logical reason in feudal terms why the tenant's heir should take up the fief without himself having provided the king with some similar valuable past service. The payment of a fine for such "relief" can thus be seen within the logic of feudalism as payment in-lieu of such past service. Thus the right to inherit a fief was akin to a pre-emption right
: the king would re-grant the fief to the heir in priority to a third party, so long as the heir paid his fine. This was a valuable right as the heir was more expert in the exploitation of the fief in question than of any other comparable estate of land, for example he was aware through experience of its optimal cropping rotation based on its differing soil-types and micro-climates, and he had available a local work-force loyal to his family.
to record financial receipts. The Pipe Roll of 6 Henry III (1222) contains the following entry:
of 1215, the standard rates became one quarter of a year's profit of the estate payable by an under-tenant, and a full year's profit payable by a non-baronial tenant-in-chief
.
(1215), of the clauses concerning the regulation of relief, that is to say almost at the very beginning, that the question of the exaction of extortionate reliefs was one of the major complaints made by the barons to King John. These clauses, in order numbers 2 and 3 follow no other but a clause which promises the free election of bishops to the English church, an issue of paramount significance in the mediaeval world. There can be no better exposition of the charging structure than that given in the Charter itself, which is quoted as follows:
In summary therefore Magna Carta set feudal relief for earls (who all held per baroniam and were therefore themselves barons) at £100 and for knights at 100 shillings ( i.e. £5) per knight's fee
, in both cases restoring the rates to their traditional levels. Although no mention appears to be made of the rates payable by barons for their baronies, it is known that the level set was as for earls, £100.
The relative proportion of relief for barony and knight's fee of 20:1 seems to imply that originally a barony consisted of, or was equivalent in some way, to 20 knight's fees.
Estate (law)
An estate is the net worth of a person at any point in time. It is the sum of a person's assets - legal rights, interests and entitlements to property of any kind - less all liabilities at that time. The issue is of special legal significance on a question of bankruptcy and death of the person...
, by inheritance. It is therefore a form of "succession duty", "death duty" or "inheritance tax
Inheritance tax
An inheritance tax or estate tax is a levy paid by a person who inherits money or property or a tax on the estate of a person who has died...
".
Etymology
The word ReliefRelief (disambiguation)
The word relief comes from the Latin verb levo, to raise, lift up, elevate, with the addition of the Latin inseparable preposition re-, which has three distinct meanings: back, against and again. The Latin composite verb relevo results....
comes from the Latin verb levo, to raise, lift up, elevate, with the addition of the Latin inseparable preposition re-, which has three distinct meanings: back, against and again. The Latin composite verb relevo results. 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.
Rationale
As fiefs were originally granted by William the ConquerorWilliam I of England
William I , also known as William the Conqueror , was the first Norman King of England from Christmas 1066 until his death. He was also Duke of Normandy from 3 July 1035 until his death, under the name William II...
as a reward for past service, there was no logical reason in feudal terms why the tenant's heir should take up the fief without himself having provided the king with some similar valuable past service. The payment of a fine for such "relief" can thus be seen within the logic of feudalism as payment in-lieu of such past service. Thus the right to inherit a fief was akin to a pre-emption right
Pre-emption right
A pre-emption right is a right to acquire certain property in preference to any other person. It comes from the Latin verb emo, emere, emi, emptum, to buy or purchase, plus the inseparable preposition pre, before. It usually refers to property newly coming into existence...
: the king would re-grant the fief to the heir in priority to a third party, so long as the heir paid his fine. This was a valuable right as the heir was more expert in the exploitation of the fief in question than of any other comparable estate of land, for example he was aware through experience of its optimal cropping rotation based on its differing soil-types and micro-climates, and he had available a local work-force loyal to his family.
Example from Pipe Rolls
The Pipe Roll was a class of parchment roll used by the TreasuryTreasury
A treasury is either*A government department related to finance and taxation.*A place where currency or precious items is/are kept....
to record financial receipts. The Pipe Roll of 6 Henry III (1222) contains the following entry:
Ricardus filius Willelmi de Scalariis II pro relevio suo de dimidia baronia...£... (received from Richard son of William de Scalarius II for his relief concerning half a barony.....the sum of £...prob. £50)
Varieties of Relief
In the case of a feudal baron, that is to say one who held per barioniam, it is termed "baronial relief", set at £100. Following Magna CartaMagna Carta
Magna Carta is an English charter, originally issued in the year 1215 and reissued later in the 13th century in modified versions, which included the most direct challenges to the monarch's authority to date. The charter first passed into law in 1225...
of 1215, the standard rates became one quarter of a year's profit of the estate payable by an under-tenant, and a full year's profit payable by a non-baronial tenant-in-chief
Tenant-in-chief
In medieval and early modern European society the term tenant-in-chief, sometimes vassal-in-chief, denoted the nobles who held their lands as tenants directly from king or territorial prince to whom they did homage, as opposed to holding them from another nobleman or senior member of the clergy....
.
Rates Payable
It is clear from the pre-eminent positioning in Magna CartaMagna Carta
Magna Carta is an English charter, originally issued in the year 1215 and reissued later in the 13th century in modified versions, which included the most direct challenges to the monarch's authority to date. The charter first passed into law in 1225...
(1215), of the clauses concerning the regulation of relief, that is to say almost at the very beginning, that the question of the exaction of extortionate reliefs was one of the major complaints made by the barons to King John. These clauses, in order numbers 2 and 3 follow no other but a clause which promises the free election of bishops to the English church, an issue of paramount significance in the mediaeval world. There can be no better exposition of the charging structure than that given in the Charter itself, which is quoted as follows:
(2)"If any earl, baron or other person who holds lands directly from the Crown for military service shall die, and at his death his heir shall be of full age and owe a Relief, the heir shall have his inheritance on payment of the ancient scale of Relief. That is to say, the heir or heirs of an earl shall pay £100 for the entire earl's barony, the heir or heirs of a knight 100 shillings at most for the entire knight's feeKnight's feeIn feudal Anglo-Norman England and Ireland, a knight's fee was a measure of a unit of land deemed sufficient from which a knight could derive not only sustenance for himself and his esquires, but also the means to furnish himself and his equipage with horses and armour to fight for his overlord in...
and any man that owes less shall pay less in accordance with the ancient usage of fees".
(3)"But if the heir of such a person is under age (i.e. 21) and a wardWard (law)In law, a ward is someone placed under the protection of a legal guardian. A court may take responsibility for the legal protection of an individual, usually either a child or incapacitated person, in which case the ward is known as a ward of the court, or a ward of the state, in the United States,...
, when he comes of age he shall have his inheritance without Relief or fine".
In summary therefore Magna Carta set feudal relief for earls (who all held per baroniam and were therefore themselves barons) at £100 and for knights at 100 shillings ( i.e. £5) per knight's fee
Knight's fee
In feudal Anglo-Norman England and Ireland, a knight's fee was a measure of a unit of land deemed sufficient from which a knight could derive not only sustenance for himself and his esquires, but also the means to furnish himself and his equipage with horses and armour to fight for his overlord in...
, in both cases restoring the rates to their traditional levels. Although no mention appears to be made of the rates payable by barons for their baronies, it is known that the level set was as for earls, £100.
The relative proportion of relief for barony and knight's fee of 20:1 seems to imply that originally a barony consisted of, or was equivalent in some way, to 20 knight's fees.
See also
- History of the English fiscal systemHistory of the English fiscal systemThe history of the English fiscal system affords the best known example of continuous financial development in terms of both institutions and methods. Although periods of great upheaval occurred from the time of the Norman Conquest to the beginning of the 20th century, the line of connection is...
, section: Sources of revenue - Primer seisinSeisinSeisin is the term denoting the legal possession of a feudal fiefdom . It was used in the form of "the son and heir of X has obtained seisin of his inheritance", and thus is effectively a term concerned with conveyancing in the feudal era...
Sources
- Sanders, I.J. English Baronies, A Study of their Origin & Descent 1086-1327, Oxford, 1960