Under the feudal system in England, a feoffee () is a trustee who holds a fief (or "fee"), that is to say an estate in land, for the use of a beneficial owner. The term is more fully stated as a feoffee to uses of the beneficial owner. The use of such trustees developed towards the end of the era of feudalism in the Middle Ages and declined with the formal ending of that social and economic system in 1660. The development of feoffees to uses may have hastened the end of the feudal system, since their operation circumvented vital feudal fiscal mechanisms. Development The practice of enfeoffing feoffees with fees, that is to say of granting legal seizin in one's land-holdings ("holdings" as only the king himself "owned" land by his allodial title) to a group of trusted friends or relatives or other allies whilst retaining use of the lands, began to be widespread by about 1375. The purpose of such an action was two-fold: Akin to modern tax avoidance, it was a legal loop-hole to avoid the suffering of the customary feudal incidents, namely the payment of feudal relief on an inheritance, the temporary loss of control of a fiefdom through wardship where the landholder was under the age of majority of 21, and the forcible marriage of a young heiress. Nor could the land-holding escheat, that is to say revert permanently to the overlord, as was customary where the land-holder died without a legal heir. When the fiefdom was held by a group of feoffees, the death of the beneficial holder was legally irrelevant to its continued holding by them. They simply allow the lands to continue to be used by the deceased's heir. The feoffees are "an undying corporation which never suffered a minority and could not be given in marriage" (McFarlane, p. 146). The feudal overlord, the king himself if the land was held in-chief, was not entitled to exact feudal relief from the new beneficiary nor was he entitled to seize control of the lands and their revenues until such heir was of full-age, nor was he entitled to sell the heiress in marriage or to marry her to one of his own sons. This had a considerably deleterious effect on the royal finances, which state of affairs was rectified by the aggressive and imaginative new fiscal measures taken by King Henry VII after