This section is from the book "Handbook On The Law Of Real Property", by Earl P. Hopkins. Also available from Amazon: Handbook on the law of real property.
217. An incorporeal hereditament is anything, the subject of property, which is inheritable, and not tangible or visible.
217a. Incorporeal hereditaments in the United States are (a) Easements (p. 349). (b) Commons, or profits a prendre (p. 373).
(c) Rents (p. 375).
(d) Franchises (p. 378).
Hereditaments are said to be either corporeal or incorporeal. A corporeal hereditament is any right of property which entitles the person in whom it is vested to the possession of the land. An incorporeal hereditament is any right of property which is not a right to the possession of land. Incorporeal hereditaments differ from
§ 218) corporeal hereditaments chiefly in that they are rights issuing out of land, rather than rights to land. The term "incorporeal hereditaments" is used by some writers to include future estates, and the interests in realty which we are considering are distinguished as "hereditaments purely incorporeal." The distinction between corporeal and incorporeal hereditaments was, in the early law, of some importance; since rights to the possession of land were transferable only by delivery of such possession, while rights not involving possession of land were transferable by deed of grant. Corporeal hereditaments were therefore said to "lie in livery," 1 while incorporeal hereditaments were said to 'lie in grant." 2 This distinction, however, is not now of practical importance; for in modern law corporeal as well as incorporeal hereditaments are transferable without actual delivery of possession. Other differences between the two kinds of property will be noticed as we proceed with the discussion of the various kinds of incorporeal hereditaments. As enumerated by Blackstone:3 "Incorporeal hereditaments are principally of ten sorts: Advowsons, tithes, commons, ways, offices, dignities, franchises, corodies or pensions, annuities, and rents." However, only a few of these are now of any importance in this country, and of the others no further mention will be made.
 
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