 Ecclesiastical laws are not currently established in the U.S as Common law.In order to avoid paying land taxes and other feudal dues, lawyers developed a primitive form of trust called ‘the use’ that enabled one person (who was not required to pay tax) to hold the legal title of the land for the use of another person.The effect of this trust was that the first person owned the land under the common law, but the second person had a right to use the land under the law of equity.