Ulpianus, 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.

Ulpianus, On Registers of the Censor, Book II. Women married in the first place to men of consular dignity, and afterwards to men of inferior station, sometimes, though rarely, despite this obtain from the Emperor the privilege of retaining their consular rank; for I know that Antoninus Augustus favored his cousin Julia Mammæ in this respect. 1Those are to be considered persons of Senatorial rank who are descended from patricians and consuls, or any illustrious men; because these alone have the right to give their opinions in the Senate.

The 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.

The 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.

The Same, On Taxes, Book IV. For an estate does not represent the person of the heir, but that of the deceased, which rule has been established by many precepts of the Civil Law.

Ulpianus, On Taxes, Book IV. In all cases except those in which the shedding of blood is involved, anyone who corrupts the informer is considered as convicted, according to the Decree of the Senate.

The Same, On Taxes, Book V. All penal actions pass to heirs, after judicial proceedings have been instituted.