Heriot tax, an inheritance tax heirs had to pay in order to receive their parents' property. The Heriot tax was usually the best piece of furniture or the best of the livestock.heriot
The Oxford Companion to British History | 2002heriot is derived from the Anglo-Saxon word for ‘war-gear’ (in Scotland, hereyeld). This was a feudal obligation due to a lord on the death of a tenant. Originally the tenant's heir returned armour and weapons lent to him, but it developed into a claim by the lord to the best beast or chattel, and even more. It was, in effect, a kind of death duty, though its incidence varied widely. By the 14th cent. it was becoming common for the heriot to be commuted to a money payment.
--------------------------------------The makers of this show consulted historians. While Robin Hood is basically fantasy there are many elements of reality as to customs, laws, officials, crafts, etc. of the time that have a certain verisimilitude.The heriot tax was part of manorialism, an outgrowth of feudalism. A lord owned a lot of land on which various classes of peasants worked and owed him various taxes.http://everything2.com/title/manorialism