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ESTCOURT—ESTE, HOUSE OF

which property is deemed to pass on the cesser of a limited interest is measured by the proportion of the income to which the interest extended, without regard to the tenure of the deceased or his successor. Property may therefore be included in the aggregate estate at its capital value owing to the passing of a life-interest only, the property being settled so that the absolute ownership does not pass at all. But when the duty has once been paid on property passing under a settlement, the property does not again become chargeable until it passes on the death of a person who is or has been competent to dispose of it. To compensate for this advantage, when property passing under a settlement made after the act pays the estate duty, a further duty of 2% (settlement estate duty) is taken, except where the only subsequent life-interest is that of the wife or husband of the deceased.

The rate of duty being fixed according to the aggregate capital value of the whole estate, the charge is distributed according to the different modes of disposition of the property comprised in the estate. The duty on the personalty which passes to the executor as such is paid by him, as the probate duty was, and comes out of the general estate. For the other property passing, trustees, or any person to whom it passes for a beneficial interest in possession, are made accountable, and are required to bring in an account of the property and pay the duty. The duty is a first charge on such property, and, when it is paid by a person having a life-interest only, he may charge the corpus of the property with it. The duty on real property included in an account is payable by eight yearly or sixteen half-yearly instalments, becoming due twelve months after the death, and bearing interest at 3% from that date. On other property, except in a few special cases, the duty bears interest at 3% from the date of the death. When the estate duty has been paid no further duty is chargeable on property comprised in the estate which passes to lineal relations of the deceased. But on property passing to collaterals or strangers legacy or succession duty, as the case may be, is payable by the devisees or successors, at a rate (which is the same whichever duty be payable) fixed according to consanguinity.

For a detailed account of the provisions of the act of 1894 and subsequent amending acts, and of the practical working of the duty, reference is made to Austen-Cartmell, Finance Acts (1894–1907); Hanson, Death Duties (London, 1904); Soward, Handbook to the Estate Duty (4th ed., London, 1900); and to the reports of the commissioners of Inland Revenue for 1894–1895 and subsequent years.


ESTCOURT, RICHARD (1668–1712), English actor, began by playing comedy parts in Dublin. His first London appearance was in 1704 as Dominick, in Dryden’s Spanish Friar, and he continued to take important parts at Drury Lane, being the original Pounce in Steele’s Tender Husband (1705), Sergeant Kite in Farquhar’s Recruiting Officer, and Sir Francis Gripe in Mrs Centlivre’s Busybody. He was an excellent mimic and a great favourite socially. Estcourt wrote a comedy, The Fair Example, or the Modish Citizen (1703), and Prunella (1704), an interlude.


ESTE, one of the oldest of the former reigning houses of Italy. It is in all probability of Lombard origin, and descended, according to Muratori, from the princes who governed in Tuscany in Carolingian times. The lordship of the town of Este was first acquired by Alberto Azzo II., who also bore the title of marquis of Italy[1] (d. c. 1097); he married Kunitza or Kunegonda, sister of Welf or Guelph III., duke of Carinthia. Welf died without issue, and was succeeded by Welf IV., son of Kunitza, who married a daughter of Otto II., duke of Bavaria, and who obtained the duchy of Bavaria in 1070. Through him the house of Este became connected with the princely houses of Brunswick and Hanover, from which the sovereigns of England are descended. The Italian titles and estates were inherited by Folco I. (1060–1135), son of Alberto Azzo by his second wife Gersende, daughter of Herbert I., count of Maine.[2] The house of Este played a great part in the history of medieval and Renaissance Italy, and it first comes to the front in the wars between the Guelphs and Ghibellines; as leaders of the former party its princes received at different times Ferrara, Modena, Reggio and other fiefs and territories.

Obizzo I., son of Folco, was the first to bear the title of marquis of Este. He entered into the Guelphic league against the emperor Frederick I., and was comprehended in the treaty of Venice of 1177 by which municipal podestàs (foreigners chosen as heads of cities to administer justice impartially) were instituted. He was elected podestà of Padua in 1178, and in 1184 he was reconciled with Frederick, who created him marquis of Genoa and Milan, a dignity somewhat similar to that of imperial vicar. By the marriage of his son Azzo to the heiress of the Marchesella family (the story that she was carried off to prevent her marrying an enemy of the Este is a pure legend), he came to acquire great influence in Ferrara, although he was opposed by the hardly less powerful house of Torelli.

Obizzo died in 1194 and Azzo V. having predeceased him, the marquisate devolved on his grandson Azzo VI. (1170–1212), who became head of the Guelph party, and to him the people of Ferrara sacrificed their liberty by making him their first lord (1208). But during his lifetime civil war raged in the city, between the Este and the Torelli, each party being driven out again and again. Azzo (also called Azzolino) died in 1212 and was succeeded by Aldobrandino I., who in 1213 concluded a treaty with Salinguerra Torelli, the head of that house, to divide the government of the city between them. On his death in 1215 he was succeeded by his brother Azzo VII. (1205–1264), surnamed Novello, but Salinguerra Torelli usurped all power in Ferrara and expelled Azzo (1222). In 1240 Pope Gregory IX. determined on another war against the emperor Frederick II., but deemed it wise to begin by crushing the chief Ghibelline houses. Thus Azzo found himself in league with the pope and various Guelph cities in his attempt to regain Ferrara. That town underwent a four months’ siege, and was at last compelled to surrender; Salinguerra was sent to Venice as a prisoner, and Azzo ruled in Ferrara once more. The Ghibelline party was annihilated, but the city enjoyed peace and happiness within, although her citizens took part in the wars raging outside. The Guelph cause triumphed, Frederick being defeated several times, and after his death Azzo helped in crushing the terrible Eccelino da Romano (q.v.) who upheld the imperial cause, at the battle of Cassano (1259). He died in 1264 and was succeeded by Obizzo II. (1240–1293) his grandson, who in 1288 received the lordship of Modena, and that of Reggio in 1289. He was a capable but cruel ruler, and while professing devotion to the Guelph cause, did homage to the German king Rudolph I. when he descended into Italy.

Obizzo II. died in 1293 and was succeeded by his son Azzo VIII., but the latter’s brothers, Aldobrandino and Francesco, who were to have shared in the government, were expelled and became his bitter enemies. The misgovernment of Azzo led to the revolt of Reggio and Modena, which shook off his yoke. Enemies arose on all sides, and he spent his last years in perpetual fighting. He died in 1308, and having no legitimate children, his brothers, his natural son Fresco, and others disputed the succession. A papal legate was appointed, and though the Este returned they were placed under pontifical tutelage.

The history of the house now becomes involved and of little interest until we come to Nicholas III. (1384–1441), who exercised sway over Ferrara, Modena, Parma and Reggio, waged many wars, was made general of the army of the Church, and in his later years governor of Milan, where he died, not without suspicion of poison. To him succeeded Lionello (1407–1450), a wise and virtuous ruler and a patron of literature and art; then Borso (1413–1471), his brother, who was created duke of Modena and Reggio by the emperor Frederick III., and duke of Ferrara by the pope. In spite of the wars by which all Italy was torn, Ferrara enjoyed a period of peace and prosperity under Borso; he patronized literature, established a printing-press at Ferrara, surrounded himself with learned men, and his court was of

  1. i.e. Margrave of the Empire (marchio Sancti Imperii) in Italy. (See Marquess.)
  2. Another son of Azzo and Gersende became count of Maine as Hugh III. (d. 1131).