The Wealth of Nations by Part 5 Chapter 2 Page 134

The heir of every immediate vassal of the crown paid a certain duty, generally a year’s rent, upon receiving the investiture of the estate. If the heir was a minor, the whole rents of the estate during the continuance of the minority devolved to the superior without any other charge besides the maintenance of the minor, and the payment of the widow’s dower when there happened to be a dowager upon the land.

When the minor came to be of age, another tax, called Relief, was still due to the superior, which generally amounted likewise to a year’s rent. A long minority, which in the present times so frequently disburdens a great estate of all its incumbrances and restores the family to their ancient splendour, could in those times have no such effect. The waste, and not the disincumbrance of the estate, was the common effect of a long minority.