Definitions

from The Century Dictionary.

  • noun In law, a tax levied upon the property of a decedent upon its transfer to heirs, legatees, or distributees.

Etymologies

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Examples

  • Of their articles he approved of two only, that demanding the right to choose their pastors and that denouncing the heriot or death-duty.

    The Age of the Reformation Preserved Smith 1910

  • Oppressive customs by which "the upmost claith," or a pecuniary equivalent, was extorted as a kind of death-duty by the clergy, were sanctioned by excommunication: no grievance was more bitterly felt by the poor.

    A Short History of Scotland Andrew Lang 1878

  • Apparently this protects the property from a death-duty grab when the owner dies.

    Army Rumour Service 2009

  • "How much of a death-duty that might entail I couldn't guess, but I'm sure it would erase a great deal of your life's treasure.

    Duma Key King, Stephen, 1947- 2008

  • "How much of a death-duty that would mean I wouldn't venture to guess, but I know it might erase a great deal of your life's treasure.

    Blaze Bachman, Richard 2007

  • "But Gentinetta's people have everything so neatly settled for them long before, that they part content without so much as a 'by your leave' or the payment of a death-duty.

    Bog-Myrtle and Peat Tales Chiefly of Galloway Gathered from the Years 1889 to 1895 1887

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