[IDEM libro sexagensimo quarto ad edictum. ] §16.2.12.prIdem iuris est non solum in priuatis, uerum etiam in causa fisci constitutum.
[THE SAME, On the Edict, Book LXIV.] The same rule of law is established not only in the case of private persons, but also in cases involving the fiscus.
sed et si inuicem sit usuraria pecunia, diuersae tamen sint usurae, compensatio nihilo minus locum habet eius quod inuicem debetur.
But even if the money on both sides is interest-bearing, yet the rates of interest are different, the set-off of what is mutually owed nevertheless takes place.