In the ancient England tax system,the estate duty in 1894 mainly includes land inheritance tax and movable property tax.The land inheritance tax varies with the land inheritance system in different periods:in the Anglo-Saxon period,there was no land inheritance tax;After the 11th century,with the establishment and development of the feudal system,there were two kinds of land inheritance taxes,relief and heriort.However,with the collapse of the feudal system,the act of land bequest gradually got rid of the restriction of feudal factors,and the land holder obtained the right of free bequest of land.Relief and heriort,which were accompanied by feudal land tenure system,also faded out of the historical stage of England tax system.Different from land,movable property can always be disposed of freely by the be-queathing,and in the practice of collecting movable property tax,such taxation principles as"quantity en-ergy tax"and"progressive system"have gradually emerged and become mature.The unification of inher-itance rules of land and movable property and the continuous development and maturity of modern taxation principles are the basis and premise for the introduction of estate duty in 1894.
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