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Justinian I · The Digest of Justinian §7.1.52.pr

Liability of the Usufructuary for Taxes on the Property

Passage 1223 of 9271 · Latin

Summary

This section establishes that the responsibility for paying taxes on property subject to a usufruct falls on the usufructuary, unless the testator explicitly specified through a trust that the heir should pay them.

[IDEM libro nono regularum. ] §7.1.52.prUsu fructu relicto si tributa eius rei praestentur, ea usufructuariam praestare debere dubium non est, nisi specialiter nomine fideicommissi testatori placuisse probetur haec quoque ab herede dari.
[THE SAME, in the ninth book of Rules.] When a usufruct is bequeathed, if taxes are to be paid on that property, there is no doubt that the usufructuary must pay them, unless it is proved that the testator specifically willed, under the title of a trust, that these also should be paid by the heir.

Notes

  1. §7.1.52.prusufructuariam — A feminine accusative singular (used substantively), referring to a female usufructuary. This reflects a very common legal scenario in Roman testamentary practice where a usufruct was bequeathed to a widow.
  2. §7.1.52.prtestatori placuisse — An infinitive clause where the verb placere (to be resolved, to please) takes the dative testatori. It serves as the substantive subject of the passive verb probetur (it is proved).

Cite this passage

Justinian I, The Digest of Justinian §7.1.52.pr. Humanitext Reader, https://reader.humanitext.ai/en/text/urn:cts:latinLit:phi2806.phi002.humanitext-lat1:7.1.52.pr

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