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2 definitions found

From: DICT.TW English-Chinese Dictionary 英漢字典

 her·i·ot /ˈhɛriət/
 借地繼承稅

From: Webster's Revised Unabridged Dictionary (1913)

 Her·i·ot n.  Eng. Law Formerly, a payment or tribute of arms or military accouterments, or the best beast, or chattel, due to the lord on the death of a tenant; in modern use, a customary tribute of goods or chattels to the lord of the fee, paid on the decease of a tenant.
 Heriot custom, a heriot depending on usage.
 Heriot service Law, a heriot due by reservation in a grant or lease of lands.