Corpus iurisprudentiae Romanae

Repertorium zu den Quellen des römischen Rechts

Digesta Iustiniani Augusti

Recognovit Mommsen (1870) et retractavit Krüger (1928)
Convertit in Anglica lingua Scott (1932)
Dig. L15,
De censibus
Liber quinquagesimus
XV.

De censibus

(Concerning Taxes.)

1Ul­pia­nus li­bro pri­mo de cen­si­bus. Scien­dum est es­se quas­dam co­lo­nias iu­ris Ita­li­ci, ut est in Sy­ria phoe­ni­ce splen­di­dis­si­ma ty­rio­rum co­lo­nia, un­de mi­hi ori­go est, no­bi­lis re­gio­ni­bus, se­rie sae­cu­lo­rum an­ti­quis­si­ma, ar­mi­po­tens, foe­de­ris quod cum Ro­ma­nis per­cus­sit te­na­cis­si­ma: huic enim di­vus Se­ve­rus et im­pe­ra­tor nos­ter ob egre­giam in rem pu­bli­cam im­pe­rium­que Ro­ma­num in­sig­nem fi­dem ius Ita­li­cum de­dit: 1Sed et Be­ry­ten­sis co­lo­nia in ea­dem pro­vin­cia Au­gus­ti be­ne­fi­ciis gra­tio­sa et (ut di­vus Ha­d­ria­nus in qua­dam ora­tio­ne ait) Au­gus­ta­na co­lo­nia, quae ius Ita­li­cum ha­bet. 2Est et He­liu­po­li­ta­na, quae a di­vo Se­ve­ro per bel­li ci­vi­lis oc­ca­sio­nem Ita­li­cae co­lo­niae rem pu­bli­cam ac­ce­pit. 3Est et Lao­di­ce­na co­lo­nia in Sy­ria Coe­le, cui di­vus Se­ve­rus ius Ita­li­cum ob bel­li ci­vi­lis me­ri­ta con­ces­sit. Pto­le­maeen­sium enim co­lo­nia, quae in­ter Phoe­ni­cen et Pa­laes­ti­nam si­ta est, ni­hil prae­ter no­men co­lo­niae ha­bet. 4Sed et Emi­se­nae ci­vi­ta­ti Phoe­ni­ces im­pe­ra­tor nos­ter ius co­lo­niae de­dit iu­ris­que Ita­li­ci eam fe­cit. 5Est et Sal­my­re­na ci­vi­tas in pro­vin­cia Phoe­ni­ce pro­pe bar­ba­ras gen­tes et na­tio­nes col­lo­ca­ta. 6In Pa­laes­ti­na duae fue­runt co­lo­niae, Cae­sa­rien­sis et Ae­lia Ca­pi­to­li­na, sed ne­utra ius Ita­li­cum ha­bet. 7Di­vus quo­que Se­ve­rus in Se­bas­te­nam ci­vi­ta­tem co­lo­niam de­du­xit. 8In Da­cia quo­que Zer­nen­sium co­lo­nia a di­vo Tra­ia­no de­duc­ta iu­ris Ita­li­ci est. 9Za­r­mi­ze­ge­tu­sa quo­que eius­dem iu­ris est: item Na­po­cen­sis co­lo­nia et Apu­len­sis et Pa­ta­vis­sen­sium vi­cus, qui a di­vo Se­ve­ro ius co­lo­niae im­pe­tra­vit. 10Est et in Bi­thy­nia Apa­me­na et in Pon­to Si­no­pen­sis. 11Est et in Ci­li­cia Se­li­nus et Tra­ia­no­po­lis.

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.

2Idem li­bro vi­cen­si­mo oc­ta­vo ad Sa­binum. Vi­tia prio­rum cen­suum edi­tis no­vis pro­fes­sio­ni­bus eva­nes­cunt.

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.

3Idem li­bro se­cun­do de cen­si­bus. Ae­ta­tem in cen­sen­do sig­ni­fi­ca­re ne­ces­se est, quia qui­bus­dam ae­tas tri­buit, ne tri­bu­to one­ren­tur: vel­uti in Sy­riis a quat­tuor­de­cim an­nis mas­cu­li, a duo­de­cim fe­mi­nae us­que ad se­xa­gen­si­mum quin­tum an­num tri­bu­to ca­pi­tis ob­li­gan­tur. ae­tas au­tem spec­ta­tur cen­sen­di tem­po­re. 1Re­bus con­ces­sam im­mu­ni­ta­tem non de­be­re11Die Großausgabe liest ha­be­re statt de­be­re. in­ter­ci­de­re re­scrip­to im­pe­ra­to­ris nos­tri ad pe­li­gnia­num rec­te ex­pres­sum est: quip­pe per­so­nis qui­dem da­ta im­mu­ni­tas cum per­so­na ex­tin­gui­tur, re­bus num­quam ex­tin­gui­tur.

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.

4Idem li­bro ter­tio de cen­si­bus. For­ma cen­s­ua­li ca­ve­tur, ut agri sic in cen­sum re­fe­ran­tur. no­men fun­di cu­ius­que: et in qua ci­vi­ta­te et in quo pa­go sit: et quos duos vi­ci­nos pro­xi­mos ha­beat. et ar­vum, quod in de­cem an­nos pro­xi­mos sa­tum erit, quot iu­ge­rum sit: vi­nea quot vi­tes ha­beat: oli­vae quot iu­ge­rum et quot ar­bo­res ha­beant: pra­tum, quod in­tra de­cem an­nos pro­xi­mos sec­tum erit, quot iu­ge­rum: pas­cua quot iu­ge­rum es­se vi­dean­tur: item sil­vae cae­duae. om­nia ip­se qui de­fert aes­ti­met. 1Il­lam ae­qui­ta­tem de­bet ad­mit­te­re cen­si­tor, ut of­fi­cio eius con­gruat rele­va­ri eum, qui in pu­bli­cis ta­bu­lis de­la­to mo­do frui cer­tis ex cau­sis non pos­sit. qua­re et si agri por­tio chas­ma­te per­ie­rit, de­be­bit per cen­si­to­rem rele­va­ri. si vi­tes mor­tuae sint vel ar­bo­res arue­rint, in­iquum eum nu­me­rum in­se­ri cen­sui: quod si ex­ci­de­rit ar­bo­res vel vi­tes, ni­hi­lo mi­nus eum nu­me­rum pro­fi­te­ri iu­be­tur, qui fuit cen­sus tem­po­re, ni­si cau­sam ex­ci­den­di cen­si­to­ri pro­ba­ve­rit. 2Is ve­ro, qui agrum in alia ci­vi­ta­te ha­bet, in ea ci­vi­ta­te pro­fi­te­ri de­bet, in qua ager est: agri enim tri­bu­tum in eam ci­vi­ta­tem de­bet le­va­re, in cu­ius ter­ri­to­rio pos­si­de­tur. 3Quam­quam in qui­bus­dam be­ne­fi­cia per­so­nis da­ta im­mu­ni­ta­tis cum per­so­na ex­tin­guan­tur, ta­men cum ge­ne­ra­li­ter lo­cis aut cum ci­vi­ta­ti­bus im­mu­ni­tas sic da­ta vi­de­tur, ut ad pos­te­ros trans­mit­ta­tur. 4Si, cum ego fun­dum pos­si­de­rem, pro­fes­sus sim, pe­ti­tor au­tem eius non fue­rit pro­fes­sus, ac­tio­nem il­li ma­ne­re pla­cet. 5In ser­vis de­fe­ren­dis ob­ser­van­dum est, ut et na­tio­nes eo­rum et ae­ta­tes et of­fi­cia et ar­ti­fi­cia spe­cia­li­ter de­fe­ran­tur. 6La­cus quo­que pis­ca­to­rios et por­tus in cen­sum do­mi­nus de­bet de­fer­re. 7Sa­li­nae si quae sunt in prae­diis, et ip­sae in cen­sum de­fe­ren­dae sunt. 8Si quis in­qui­li­num vel co­lo­num non fue­rit pro­fes­sus, vin­cu­lis cen­s­ua­li­bus te­ne­tur. 9Quae post cen­sum edi­tum na­ta aut post­ea quae­si­ta sint, in­tra fi­nem ope­ris con­sum­ma­ti pro­fes­sio­ni­bus edi pos­sunt. 10Si quis ve­niam pe­tie­rit, ut cen­sum si­bi emen­da­re per­mit­ta­tur, de­in­de post hoc im­pe­tra­tum co­gno­ve­rit se non de­buis­se hoc pe­te­re, quia res emen­da­tio­nem non de­si­de­ra­bat: nul­lum ei prae­iu­di­cium ex eo quod pe­tiit, ut cen­sum emen­da­ret, fo­re sae­pis­si­me re­scrip­tum est.

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 li­bro no­no de­ci­mo re­spon­so­rum. Cum pos­ses­sor unus ex­pe­dien­di neg­otii cau­sa tri­bu­to­rum iu­re con­ve­ni­re­tur, ad­ver­sus ce­te­ros, quo­rum ae­que prae­dia te­nen­tur, ei qui con­ven­tus est ac­tio­nes a fis­co prae­stan­tur, sci­li­cet ut om­nes pro mo­do prae­dio­rum pe­cu­niam tri­bu­ti con­fe­rant. nec in­uti­li­ter ac­tio­nes prae­stan­tur, tam­et­si fis­cus pe­cu­niam suam re­ci­pe­ra­ve­rit, quia no­mi­num ven­di­to­rum pre­tium ac­cep­tum vi­de­tur. 1Qui non ha­bi­ta ra­tio­ne tri­bu­to­rum ex cau­sa fi­dei­com­mis­si prae­dia re­sti­tuunt, ac­tio­nem ex di­vi Pii An­to­ni­ni lit­te­ris ha­bent, quam le­ga­to quo­que so­lu­to lo­cum ha­be­re vo­luit. 2Pro pe­cu­nia tri­bu­ti, quod sua die non est red­di­tum, quo mi­nus prae­dium iu­re pig­no­ris dis­tra­ha­tur, ob­la­ta mo­ra­to­ria cau­tio non ad­mit­ti­tur: nec au­die­tur le­ga­ta­rius con­tra­di­cens ob tri­bu­ta prae­ter­iti tem­po­ris, quod he­res sol­ven­do sit et is, qui tri­bu­tis re­ci­pien­dis prae­po­si­tus fue­rat.

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 li­bro vi­cen­si­mo quin­to di­ges­to­rum. Co­lo­nia Phi­lip­pen­sis iu­ris Ita­li­ci est.

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

7Gaius li­bro sex­to ad le­gem Iu­liam et Pa­piam. Iu­ris Ita­li­ci sunt Troas Be­ry­tus Dyr­ra­chium11Die Großausgabe liest Τρωάς Βήρυτος Δυρράχιον statt Troas Be­ry­tus Dyr­ra­chium..

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 li­bro se­cun­do de cen­si­bus. In Lu­si­ta­nia Pa­cen­ses et Eme­ri­ten­ses iu­ris Ita­li­ci sunt. idem ius Va­len­ti­ni et Li­ci­ta­ni ha­bent: Bar­ci­no­nen­ses quo­que ibi­dem im­mu­nes sunt. 1Lug­dunen­ses Gal­li, item Vien­nen­ses in Nar­bo­nen­si iu­ris Ita­li­ci sunt. 2In Ger­ma­nia in­fe­rio­re Agrip­pi­nen­ses iu­ris Ita­li­ci sunt. 3Lao­di­cia in Sy­ria et Be­ry­tos in Phoe­ni­ce iu­ris Ita­li­ci sunt et so­lum ea­rum. 4Eius­dem iu­ris et Ty­rio­rum ci­vi­tas a di­vis Se­ve­ro et An­to­ni­no fac­ta est. 5Di­vus An­to­ni­nus An­tio­chen­ses co­lo­nos fe­cit sal­vis tri­bu­tis. 6Im­pe­ra­tor nos­ter An­to­ni­nus ci­vi­ta­tem Emi­se­no­rum co­lo­niam et iu­ris Ita­li­ci fe­cit. 7Di­vus Ves­pa­sia­nus Cae­sa­rien­ses co­lo­nos fe­cit non ad­iec­to, ut et iu­ris Ita­li­ci es­sent, sed tri­bu­tum his re­mi­sit ca­pi­tis: sed di­vus Ti­tus et­iam so­lum im­mu­ne fac­tum in­ter­pre­ta­tus est. si­mi­les his Ca­pi­tu­len­ses es­se vi­den­tur. 8In pro­vin­cia Ma­ce­do­nia Dyr­ra­che­ni, Cas­san­dren­ses, Phi­lip­pen­ses, Dien­ses, Sto­ben­ses iu­ris Ita­li­ci sunt. 9In pro­vin­cia Asia duae sunt iu­ris Ita­li­ci, Troas et Pa­rium. 10In Pi­si­dia eius­dem iu­ris est co­lo­nia An­tio­chen­sium. 11In Afri­ca Car­tha­go, Uti­ca, Lep­tis Mag­na a di­vis Se­ve­ro et An­to­ni­no iu­ris Ita­li­ci fac­tae sunt.

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.