A feudal term referring to the lord's ability to dispose of the serf's property, especially upon death. It is not necessarily accurate to translate it as "death tax" or "inheritance tax". In most parts of France, the mammolte appeared in the form of limiting the heirs of a serf's property to direct heirs, but in the absence of direct heirs, the serf's "main" (dead hand), or property rights, disappeared upon his death (mainmorte), and the lord inherited the serf's property. It was considered a sign of serf status, and had almost disappeared before the Revolution, but a decree on August 11, 1789 declared it to be abolished free of charge. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
封建法上の術語で,領主による農奴の財産処分能力,特に死亡による財産処分能力を意味する。「死亡税」ないし「相続税」と訳すのは必ずしも正確ではない。フランスの大部分の地方では,マンモルトは農奴財産の相続人を直系相続人に限定するという形で現れるが,直系相続人が不在の場合,農奴の「手」 mainすなわち農奴の財産権は彼の死とともに消滅し (死んだ手 mainmorte) ,領主が農奴財産を相続する。農奴身分を表示するものとされ,革命前にほとんど消滅していたが,1789年8月 11日の布告で無償廃棄が宣言された。
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