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The Digest of Justinian

§7.1.52.pr

Liability of the Usufructuary for Taxes on the Property

This section establishes that the responsibility for paying taxes on property subject to a usufruct falls on the usufructuary, unless the testator explicitly specified through a trust that the heir should pay them.

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[IDEM libro nono regularum.]

[THE SAME, in the ninth book of Rules.]

§7.1.52.pr

​Usu fructu relicto si tributa eius rei praestentur, ea usufructuariam1 praestare debere dubium non est, nisi specialiter nomine fideicommissi testatori placuisse2 probetur haec quoque ab herede dari.

​When a usufruct is bequeathed, if taxes are to be paid on that property, there is no doubt that the usufructuary must pay them, unless it is proved that the testator specifically willed, under the title of a trust, that these also should be paid by the heir.

Syntax notes2 items
  1. 7.1.52.prusufructuariam

    A feminine accusative singular (used substantively), referring to a female usufructuary. This reflects a very common legal scenario in Roman testamentary practice where a usufruct was bequeathed to a widow.

  2. 7.1.52.prtestatori placuisse

    An infinitive clause where the verb placere (to be resolved, to please) takes the dative testatori. It serves as the substantive subject of the passive verb probetur (it is proved).

Translated by Gemini 3.5 Flash (published 2026-07-12)urn:cts:latinLit:phi2806.phi002.humanitext-lat1:7.1.52.pr