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Justinian I · The Digest of Justinian §49.14.36.pr

Liability for Past Taxes on Estates Sold by the Treasury

Passage 8557 of 9271 · Latin

Summary

On the legal decision that when estates are sold by the treasury, the burden of the taxes accrued during the past period on those estates falls upon the buyer.

[PAPINIANUS libro tertio responsorum. ] §49.14.36.prPraediis a fisco distractis praeteriti temporis tributum eorundem praediorum onus emptorem spectare placuit.
[PAPINIANUS, Opinions, Book III.] When estates have been sold by the treasury, it has been held that the burden of the tax for the past period on the same estates concerns the buyer.

Notes

  1. §49.14.36.prPraediis a fisco distractis — Ablative absolute. "distrahere" means "to sell off" or "to dispose of", and here the perfect participle "distractis" agrees with the noun "praediis" (estates).
  2. §49.14.36.pronus — Nominative (or accusative in the accusative-and-infinitive construction), functioning in apposition to "tributum" (tax, tribute).
  3. §49.14.36.premptorem spectare — Part of the accusative-and-infinitive construction. "spectare" with the accusative (emptorem) means "to concern", "to regard", or "to fall upon (as a liability)".
  4. §49.14.36.prplacuit — Perfect tense of the impersonal verb "placere". It means "it was decided", "it has been held", or "it was agreed", and is commonly used to introduce legal rulings or consensus. The following accusative-and-infinitive clause (tributum ... spectare) functions as its subject.

Cite this passage

Justinian I, The Digest of Justinian §49.14.36.pr. Humanitext Reader, https://reader.humanitext.ai/en/text/urn:cts:latinLit:phi2806.phi002.humanitext-lat1:49.14.36.pr

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