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. [Cases: Corporations 435; Religious Societies 15. C.J.S. Corporations § 647; Religious Societies §§ 53–54.]

[Blacks Law 8th]