Humanitext Reader

Justinian I · The Digest of Justinian §50.15.5.pr-50.15.5.2

Tax Sharing among Co-Possessors and Pledge Sales

Passage 8811 of 9271 · Latin

Summary

This chunk regulates the tax liabilities of co-possessors and the transfer of actions by the treasury, the handling of taxes upon the restoration of estates under a trust, and the rejection of security for delay in the enforcement of pledges for unpaid taxes.

[PAPINIANUS libro nono decimo responsorum. ] §50.15.5.prCum possessor unus expediendi negotii causa tributorum iure conueniretur, aduersus ceteros, quorum aeque praedia tenentur, ei qui conuentus est actiones a fisco praestantur, scilicet ut omnes pro modo praediorum pecuniam tributi conferant.
[PAPINIANUS, in the nineteenth book of Responses.] When a single possessor, for the sake of expediting the business, is sued under the law of taxes, actions are granted by the treasury to the one who has been sued against the others whose estates are equally liable, namely, so that all may contribute the tax money in proportion to their estates.
nec inutiliter actiones praestantur, tametsi fiscus pecuniam suam reciperauerit, quia nominum uenditorum pretium acceptum uidetur.
Nor are the actions granted uselessly, even though the treasury has recovered its money, because the price of sold claims is deemed to have been received.
§50.15.5.1Qui non habita ratione tributorum ex causa fideicommissi praedia restituunt, actionem ex diui Pii Antonini litteris habent, quam legato quoque soluto locum habere uoluit.
Those who restore estates on account of a trust without taking into account the taxes have an action based on a letter of the deified Pius Antoninus, which he willed to have place also when a legacy has been paid.
§50.15.5.2Pro pecunia tributi, quod sua die non est redditum, quo minus praedium iure pignoris distrahatur, oblata moratoria cautio non admittitur: nec audietur legatarius contradicens ob tributa praeteriti temporis, quod heres soluendo sit et is, qui tributis recipiendis praepositus fuerat.
In place of tax money which was not paid on its due date, a security for delay offered to prevent the estate from being sold by right of pledge is not admitted; nor shall a legatee be heard objecting on account of the taxes of a past time, on the ground that the heir is solvent, as well as the person who had been appointed to receive the taxes.

Notes

  1. §50.15.5.prnominum uenditorum pretium acceptum uidetur — The term 'nominum' refers to 'claims' or 'debts' rather than names, and 'nominum uenditorum' is a genitive plural meaning 'of the sold claims'. The treasury's recovery of the tax from the sued co-possessor is legally construed as having received the price (pretium acceptum) for selling its claims against the other possessors, thereby transferring the action to the payer. This explains why the transfer of actions is not useless (inutiliter) even after the treasury has been satisfied.
  2. §50.15.5.1legato quoque soluto — An ablative absolute construction comprising the noun 'legatum' (legacy) and the perfect participle of 'soluere' (to pay, fulfill), meaning 'even when the legacy has been paid'. It indicates that the action granted by imperial favor applies not only to the restoration of a trust but also after the performance of a regular legacy.
  3. §50.15.5.2quo minus praedium iure pignoris distrahatur — The conjunction 'quo minus' introduces a clause of prevention. Here it indicates the purpose or result of preventing the estate from being sold (distrahatur, subjunctive passive) by right of pledge (iure pignoris), modifying the main clause 'a security for delay is not admitted'.
  4. §50.15.5.2quod heres soluendo sit — The conjunction 'quod' introduces the ground alleged by the legatee in objecting (contradicens) to the past taxes ('on the ground that the heir is solvent'). 'soluendo' is a dative (predicative or of purpose/tendency) expressing solvency.

Cite this passage

Justinian I, The Digest of Justinian §50.15.5.pr-50.15.5.2. Humanitext Reader, https://reader.humanitext.ai/en/text/urn:cts:latinLit:phi2806.phi002.humanitext-lat1:50.15.5.pr-50.15.5.2

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.