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Taxes imposed by the state or federal government on the estate of a deceased person and passed to the living. Federal estate tax requirements are now in a state of flux and may be changed dramatically in the year 2011. States also impose their own estate taxes or inheritance taxes. … [Read more...] about ESTATE TAXES

An allowance made to a person out of an estate or other thing for his or her support, as for food and raiment. An allowance (more commonly called "alimony") granted to a woman divorced a mensa et thoro, for her support out of her husband's estate. 1 Bl. Comm. 441. The right or privilege which a tenant has to furnish himself with so much wood from the demised premises as may … [Read more...] about ESTOVERS

An estate in lands, the existence of which depends upon the happening or not happening of some uncertain event whereby the estate may be either originally created, or enlarged, or finally defeated. 2 Bl. Comm. 151; 1 Steph. Comm. 276; Co. Litt. 201a. An estate having a qualification annexed, to it by which it may, upon the happening of a particular event be created, or … [Read more...] about ESTATE UPON CONDITION

Cattle whose owner is unknown. 2 Kent, Comm. 359; Spelman; 29 Iowa, 437. Any beast not wild; found within any lordship, and not owned by any man. Cowell; 1 BL Comm. 297. Estray must be understood as denoting a wandering beast whose owner is unknown to the person who takes it up. An estray is an animal that has escaped from its owner, and wanders or strays about; usually … [Read more...] about ESTRAY

The lords spiritual, the lords temporal, and the commons of Great Britain. 1 Bl. Comm. 153. Sometimes called the "three estates." … [Read more...] about ESTATES OF THE REALM