11. This was a significant shift in the rules regarding burden of proof in state escheat cases involving land. 12. By the Intestate Estates Act 1884 the law of escheat was extended to incorporeal hereditaments and equitable estates. 13. He also stipulated the escheat ( reversion ) of his Pomeranian lands, would he die without heirs. 14. At all times, escheat could only accrue to the sovereign, which in Michigan, is the state. 15. Consequently, gift certificates and merchant gift cards have fallen under state escheat or abandoned property laws ( APL ). 16. The great lords gained by ending the practice of subinfeudation with its consequent depreciation of escheat , wardship and marriage. 17. Out of the feudal tenures or holdings sprung certain rights and incidents, among those which were fealty and escheat . 18. After this his work was limited to England, managing royal Demesnes and Escheats , as well as vacant Bishoprics. 19. :" The Foundation of St . Anne s Guild in Dublin : with the Escheats of that Fraternity found out. 20. The baronial court decided all disputes between the Lord and his tenants concerning such matters as rents or trespass or escheats .