MORTMAIN

mortmain (mort-mayn). [French “deadhand”] The condition of lands or tenements held in perpetuity by an ecclesiastical or other corporation. • Land alienated in mortmain is not inalienable, but it will never escheat or pass by inheritance (and thus no inheritance taxes will ever be paid) because a corporation does not die. See AMORTIZE(3); DEADHAND CONTROL. […]