[ULPIANUS libro trigesimo sexto ad Sabinum. ] §25.1.3.pruel si uites propagauerit uel arbores curauerit uel seminaria pro utilitate agri fecerit, necessarias inpensas fecisse uidebitur.
[ULPIANUS, On Sabinus, book 36] or if he has propagated vines, or cared for trees, or made nurseries for the utility of the land, he will be deemed to have incurred necessary expenses.
§25.1.3.1Nos generaliter definiemus multum interesse, ad perpetuam utilitatem agri uel ad eam quae non ad praesentis temporis pertineat, an uero ad praesentis anni fructum: si in praesentis, cum fructibus hoc compensandum: si uero non fuit ad praesens tantum apta erogatio, necessariis inpensis computandum.
We shall generally define that there is a great difference whether it is for the perpetual utility of the land, or for that which does not pertain only to the present time, or indeed for the fruit of the present year: if it is for that of the present year, this must be offset against the fruits; but if the expenditure was not suitable for the present time only, it must be reckoned as necessary expenses.