De censibus libri
Ex libro II
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.