holmes's D&D Excerpt: death

"If a character is killed, then for the next game the player rolls a new character. The new character, of course, starts with no experience. A character may be allowed to designate a 'relative' who will inherit his wealth and possessions (after paying a 10% tax) on his death and disappearance."

The harsh reality of death in Dr. Holmes's D&D, page 8

Yes, there is a death tax in our fantasy world, and I love that "relative" is in quotes, suggesting that the law of inheritance may be abused by claiming to be a relative when you're not really one.