1Ulpianus, On Taxes, Book I. It should be remembered that there are certain colonies subject to the Italian Law, as, for example, the magnificent colony of Tyre, in Phoenician Syria (where I was born), the most noble of all, most ancient in point of time, warlike, and most constant in observance of the treaties which it made with the Romans. The Divine Severus and Our Emperor conferred upon it the privileges of an Italian city, on account of the extraordinary and distinguished fidelity which it always manifested in its intercourse with the Roman government. 1The colony of Berytus, in the same Province, through the favor of Augustus, bears the title of an Imperial colony (as the Divine Hadrian stated in a certain Address), and it also is subject to the Italian Law. 2The City of Heliopolis also received the title of an Italian colony from the Divine Severus, on account of services rendered during the Civil War. 3There is also the colony of Laodicea, in Cæle Syria, to which also the Divine Severus granted the Italian Law on account of its services in the Civil War. The colony of Ptolomais, which is situated between Phoenicia and Palestine, has nothing but the name of a colony. 4Our Emperor bestowed upon Emessa, a city of Phoenicia, the title and the rights of an Italian colony. 5The city of Palmyra, situated in the Province of Phoenicia, and adjoining barbarous peoples and nations, enjoys the same right. 6In Palestine there are two colonies, those of Cæsarea and Ælia Capitolina; but neither of these enjoy Italian privileges. 7The Divine Severus also conferred the title of Italian colony upon the city of Sebastena. 8The privileges of an Italian city were also conferred by the Divine Trajan upon the colony of Gyrene. 9The city of Zarmizegethusa, together with the towns of Napo, Apulia, and Padua also enjoy the same privileges bestowed by the Divine Severus. 10In Bithynia is the colony of Apameaa, and in Pontus, that of Sinope. 11The colonies of Seleucia and Trajanopolis are situated in Cilicia.

2The Same, On Sabinus, Book XXVIII. When there is any irregularity in the collection of taxes, this can be remedied by a new statement of the party interested.

3The Same, On Taxes, Book II. In making the assessment the ages of persons must be given, because in certain localities age prevents it; as, for instance, in Syria, males over fourteen, and females over twelve are liable to personal taxation until they are sixty-five years old. Age also must be taken into consideration at the time that the tax is imposed. 1It was very properly stated in a Rescript of Our Emperor, addressed to Pelignianus, that property to which exemption had been granted was not liable to taxation; because when such exemption is granted to persons it is extinguished at their death, but where it is granted to property, it is never extinguished.

4The Same, On Taxes, Book III. It is provided by the law of taxation that real property must be declared in such a way that the name of each tract shall be mentioned, and in what town or district it is situated; the names of the two nearest neighbors must be given, and how much land has been tilled or sowed in the last three years; how many each tract contains; the number of vines in a vineyard; the number of jugera in an olive orchard, as well as the number of trees; where there are meadows, the quantity of hay cut from them within the last ten years, and the number of jugera they contain, as well as the number devoted to pasturage; and the same rule is applicable to timber which has been cut. He who makes such a return must give an estimate of everything. 1The tax assessor must be as just as is consistent with his duty in relieving anyone who, for some reason or other, has not been able to enjoy a certain part of his property which is recorded in the Public Registers. Therefore, where a part of his land has been swallowed up by an earthquake, he should be relieved from taxation upon it by the assessor. If his vines have died, or his trees have dried up, it is unjust that, so far as they are concerned, he should be included among persons liable to taxation. If, however, he has cut down his trees and vines, this cannot benefit him in any respect when the tax had been assessed at the time; unless he gives a satisfactory reason to the assessor for having cut them down. 2He who has land in another country must declare it in the country in which it is situated, for he should pay the tax in the territory where he holds possession. 3Although the benefit of immunity from taxation granted to certain persons is extinguished with them; still, generally speaking, where immunity is granted in this way to places, or to cities, it is transmitted to their successors. 4If I, being in possession of a tract of land which belongs to another, declare it for taxation, and the owner of it does not, it is decided that he will still be entitled to an action to recover it. 5In making returns of slaves for taxation, it must be observed that their nationality, ages, services, and trades must be specifically stated. 6The owner of any lakes, fishponds, or reservoirs must return the same to the assessor. 7Where there are any salt-pits on the land, they also must be returned for taxation. 8If anyone does not make a return for a tenant or a farmer on his land, he will be liable for his taxes. 9Any slaves or animals which have been born, or any property which has been obtained immediately after the return was made for taxation, or which subsequently has been acquired, must also be declared. 10When anyone requests permission to correct his return, and, after he has obtained consent, ascertains that he should not have made the request, because the matter does not require correction, it has frequently been stated in Rescripts that he who has asked permission to correct his return shall not be at all prejudiced by having done so.

5Papinianus, Opinions, Book XIX. Where one of several possessors of a tract of land is sued for taxes, and, for the purpose of expediting matters, pays what is due, rights of action are assigned by the Treasury in favor of him who was sued against the others who also had possession, in order that all of them may pay the amount of the tax in proportion to their respective interests in the land. These rights of action are not uselessly granted, even though the Treasury may have recovered its money, because it is understood to have received the amount in the names of those who owned the property. 1Persons who have transferred land under the terms of a trust, where no account was rendered of the taxes, have, according to an Epistle of the Divine Pius Antoninus, a right of action against the beneficiary to compel reimbursement of the taxes paid. 2Where a tax imposed upon the land is not paid when it is due, the land can be sold by the right of pledge, in order to collect the tax; and if security is offered to obtain delay, it shall not be accepted; nor shall the legatee be heard if he objects on the ground that taxes for the past time remain unpaid, because the heir, as well as the person appointed to receive the tax, is solvent.

6Celsus, Digest, Book XXV. The Colony of Philippi enjoys the privileges of an Italian province.

7Gaius, On the Lex Julia et Papia, Book VI. The following cities enjoy the privileges of those of Italy, namely Troy, Berytus, and Dyrrachium.

8Paulus, On Taxation, Book II. In Lusitania, the cities of Pax-Julia and Merida possess the privileges of those of Italy, Valencia, and Burgos also enjoy the same exemption. 1Lyons, and Vienna in Narbonnese Gaul, also have the privileges of Italian cities. 2In lower Germany, the people of Cologne enjoy the same rights. 3Laodicea in Syria, and Berytus in Phoenicia, together with the territory under their jurisdiction, also have the privileges of Italian cities. 4The same privileges were conferred by the Divine Severus and Antoninus upon the city of Tyre. 5The Divine Antoninus exempted the people of Antioch from the payment of taxes. 6Our Emperor Antoninus constituted the city of Emesa a colony entitled to the privileges of Italy. 7The Divine Vespasian constituted the people of Cæsarea colonists, without conferring upon them the privileges of Italy, but released them from personal taxation. The Divine Titus, however, decided that their soil should also be exempt from taxation, for it was considered that they resembled the inhabitants of Ælia Capitolina. 8In the Province of Macedonia, the inhabitants of Dyrrachium, Cassandra, Philippi, Dien, and Stone are entitled to the privileges of Italy. 9In the Province of Asia, the two cities of Troy and Paros enjoy Italian privileges. 10In Pisidia, the colony of Antioch enjoys the same rights. 11In Africa, Carthage, Utica, and Leptis-Magna were granted the privileges of the cities of Italy by the Divine Severus and Antoninus.