Humanitext Reader

Justinian I · The Digest of Justinian §39.4.7.pr-39.4.7.1

Attachment of Land Tax to Estates and Ward Relief

Passage 6206 of 9271 · Latin

Summary

The Emperors Antoninus and Verus state in a rescript that the liability for land tax attaches to the estate itself rather than the person, and that the penalty of confiscation is remitted for a ward who pays within thirty days.

[PAPIRIUS IUSTUS libro secundo de constitutionibus. ] §39.4.7.prImperatores Antoninus et Uerus rescripserunt in uectigalibus ipsa praedia, non personas conueniri et ideo possessores etiam praeteriti temporis uectigal soluere debere eoque exemplo actionem.
[PAPIRIUS IUSTUS on Constitutions, Book II.]\n\nThe Emperors Antoninus and Verus stated in a rescript that in the case of taxes, the estates themselves, not the persons, are sued, and therefore the possessors must pay the tax even for past time, and that an action is granted according to that precedent.
nam, si ignorauerint, habituros. §39.4.7.1Item rescripserunt pupillo remittere se poenam commissi, si intra diem trigensimum uectigal intulisset.
For if they were ignorant, they will have an action.\n\nThey likewise stated in a rescript that they remitted the penalty of confiscation to a ward, if he had paid the tax within thirty days.

Notes

  1. §39.4.7.preoque exemplo actionem — An ellipsis of a verb (such as competere or dari) is assumed after actionem. This indicates that on the basis of the rule mentioned (that the current possessors must pay past taxes), an action is granted to the current possessor against the former possessor.
  2. §39.4.7.prhabituros — An accusative with infinitive construction (future active participle) with the ellipsis of [se] ... [esse]. The subject accusative is possessores from the preceding sentence, and the implied object is actionem.
  3. §39.4.7.1poenam commissi — commissum refers to 'forfeited property' or 'transgression' resulting from non-payment of taxes; thus poena commissi denotes the 'penalty of confiscation' or forfeiture under tax law.

Cite this passage

Justinian I, The Digest of Justinian §39.4.7.pr-39.4.7.1. Humanitext Reader, https://reader.humanitext.ai/en/text/urn:cts:latinLit:phi2806.phi002.humanitext-lat1:39.4.7.pr-39.4.7.1

Please note the AI-draft status of the translation and the date accessed.

Translation, notes and summary are AI-generated drafts, revised through reader feedback.