difference only, if the Commissioners be satisfied that there was a mistake, and the application be made within six calendar months after it was discovered: and in either case the Instru- Rogers v.James, ment is then to be considered as originally valid.

(996.) The above duties affect ail parts of the personal estate of the deceased, (if it exceed 20 1.) in an equal degree; and it is probable that in many instances even that part to which his Creditors are entitled does not escape. After payment of debts, there is still an additional duty on all the residue, except what is given or devolves to a husband or wife of the deceased, or to any of the Royal Family, or consists of books or other specific articles given to be preserved by some Corporation, Society of an Inn of Court or Chancery, or Endowed School, or constitutes a legacy or share not amounting to 20%. (997.) This duty, where the Testator or Intestate died after the 5th April 1805, amounts to one per cent on the amount or value (not being less than 20%.) of whatever becomes the portion of a lineal Relation; to three per cent on that of a Brother or Sister, or any descendant of either; to five per cent on that of an Uncle or Aunt, or their descendants; to six per cent on that of a Great Uncle or Great Aunt, or their descendants; and to ten per cent on that of every other person. The valuation made by the Executor or Administrator may here be corrected by an Appraiser

7 Tau. 147.

(992.)

appointed by the Commissioners, (St. 55 G. 3, c. 184. s. 8, and St. 36 G. 3, c. 52. s. 22.) (998.) The duty is in general to be paid by the Executor or Administrator, and the Stamp which denotes its payment is to be affixed to a Receipt given to him by the person interested (ib. s. 5, 6. 27, and 28, &c.) (999.) Where there is a bequest of the same property to two persons in succession, if they are both chargeable with the same duty in respect of their relation to the Testator, the duty is to be taken once for all out of the property, (ib, s. 12, 13,) but there is a special provision for the case of persons differently chargeable, (ib. s. 12. 8. 9.)

CHAP. VI.

Co. Litt. 65. a.

OF INCORPOREAL TENEMENTS.

SECT. 1. Of Seignories and Manorial Rights. (1000.) BY the English Law, no Subject can have Land in direct or allodial dominion. The legal denomination for the highest degree of (14.122.) ownership, as we have seen, is " Fee," (or "Feodum,") which implies some kind of duty (30.214.) arising out of the old Feudal System. To this duty the King is always ultimately entitled ; but it may be owed immediately to some inferior personage; and there may even be a long train

Tr. 48.

143. a.

of subordinated Lords between the King and the actual Tenant of the Land. This duty constitutes the Tenure of the Land, and the corresponding right is the Seignory. (1001.) But Tenures are either perfect or imperfect. Wher- Co. Cop. s. 31. ever there is a Particular Estate and a Reversion, the former is held of the Reversioner by an imperfect tenure: wherever there is no Reversion, the Land is held of the Lord by a perfect tenure. (1002.) When, upon the creation of an Estate for Life or Years, no rent or other Co. Litt. 23. a. service is expressly reserved, the tenure is by Fealty only; in consequence of which the Tenant may be obliged to take an oath to perform his services, though he has none to perform. (1003.) But it is otherwise in the creation of an Estate tail; for there in general the donee holds of his donor by the same services as the latter holds of his Lord. (1004.) The right however which answers to any of these imperfect Tenures, considered apart from any valuable services which attend and may be separated from it, is a mere incident to the Co. Litt. 151. b. Reversion; while the right which is correlative

to a perfect Tenure constitutes a substantive independent Seignory.

Litt. 130.

(1005.) No such Seignory can be created at this day unless by the King. For by St. 18 Edw. 1. (called Westminster 3, and from its initial words Quia Emptorse,) all Feoffments of Land in fee simple must be so made that the Feoffee shall hold of the Chief Lord, (Capitalis 2 Inst. 501.

Dominus, which means the immediate Lord, to whom the obligation of the Tenant is most Litt. 479.538. direct and personal,) by such services as the Feoffor held before. (1006.) But the Lord

Litt. 226.

may at any time release to the Tenant all or any part of the services: and he may also grant them to a stranger.

(1007.) By St. 12 Car. 2, c. 24, the old Military Tenures, which had many oppressive incidents, were abolished, and one Tenure only established for all the Freehold Lands * of the Laity, which is called Free and Common Socage. (1009.) This Tenure is of great antiquity, being commonly referred to the Saxon period; and its essential privilege consists in being attended with none but † certain and determinate as well as liberal or reputable services. (1010.) In most instances the service, (if any,) besides Fealty, consists of a trifling annual rent, which, when the Land descends to an heir, is Co. Cop. s. 22; to be doubled for the first year; the Lord being then entitled to the casual profit (not properly

Litt. 117, &c.

(1002.)

Tr. 18. s. 25;

Tr. 28.

(1008.) There is also a Tenure peculiar to Church Lands, called Frankalmoign, which has still greater immunities than Socage. Litt. s. 133, &c. This is not affected by the Statute.

(1009. n.) The honorary services of Grand Serjeanty, which are to be performed to Royalty on accidental occasions, are now annexed by the Statute to the Socage Tenures into which the old military Tenures of Grand Serjeanty have been converted; but for this purpose a special Proviso seems to have been necessary; (s. 7.)

a Service) called a Relief, which is equal to one year's rent.

(1011.) The right of Wardship, (or Guardi- Litt. 103, &c. anship,) of an infant heir to Lands held by military tenure, was one of the incidents of the

(326.)

Seignory while that Tenure subsisted. This Wardship (which was more beneficial to the Lord than to the heir) continued, in the case of a male heir, to the age of twenty-one. (1012.) On the other hand, the right of Guar- Litt. 123, &c. dianship of an heir to Lands held in Socage (a right which devolved to a person who was next of kin to the heir, but in that line, whether paternal or maternal, in which the lands had not descended to him, and consequently could not afterwards descend from him, and was exerciseable for the sole benefit of the heir), continued only to the age of fourteen; when the heir might choose whom he would for his Guardian during the rest of his minority. (1013.) The Statute (s. 8, 9,) has provided that every Father by Deed or Will, executed in the presence of two witnesses, may appoint any person or persons to have the custody and management of any of his children who shall be under age and unmarried at his death, and of their real and personal estates, till their full age, or for any less time; and the persons so appointed may enforce their rights of custody of the children and possession of their property by the Actions there specified.

(1014.) The Lord's remedy, when the ser- Litt. 102. 213,

214.