Each property and related right under and over land ( hereditament ) in England and Wales was surveyed and valued, so a capital gains tax based on land value could be levied when any property was sold.
32.
As " incorporeal hereditaments ", any lands which may have historically related to such a title and long since disassociated from these ( now ) honorific titles-and such titles no longer attach to any territories.
33.
This restored all their ancestral hereditaments excepting those held in use, possession or reversion by their father at the time of his treason and attainder, or any which either Mary or Elizabeth should have found cause to withhold.
34.
The rich body of common law regarding advowsons can sometimes become relevant in modern times when dealing with disputes over modern incorporeal hereditaments, such as farming allotments, that are not handled by statute or adequately settled by other common law.
35.
The Local Government Finance Act 1988, with follow-up legislation, provided a fresh administrative framework for assessing and billing, but did not redefine the legal unit of property, the hereditament, that had been developed through rating case law.
36.
Where two or more properties are within the same curtilage or contiguous to one another, and are in the same occupation, they are as a general rule to be treated for rating purposes as if they formed parts of a single hereditament.
37.
In other words, the gift of the glebe which can be called a " rectory manor " or " church furlong " was only ever granted subject to receiving an incorporeal hereditament ( inheritable and transferable right ) for the original donor.
38.
Irish and Scottish feudal titles, particularly those granted by palatine lords, are difficult to classify in law, they are acknowledged as genuine hereditaments by the arms granting bodies of Ireland, Scotland, and England, but were never formally recognised by the Crown.
39.
However, the obsolete or unregistered feudal titles, and those that lapsed into desuetude after 1662, after the abolition of tenures act was passed by the old Irish Parliament, no longer exist as incorporeal hereditaments, nor as personal rights, and cannot be revived.
40.
The Viscounts Gormanston continued to retain the Lordship of the latter under reversion ., and the prescriptive barony of Fingal was also retained by the Viscount Gormanston as an incorporeal hereditament " in gross ", until passed to the late Patrick Denis O'Donnell.
