De iure fisci et populi libri
Ex libro I
Callistratus, On the Rights of the Treasury, Book I. Where there are several heirs, and the will is opened against the consent of some of them, or without their knowledge, those who are free from blame will not lose their shares of the estate.
Callistratus, On the Rights of the Treasury. The Divine Nerva was the first of all who, by an Edict, forbade that any question should be raised regarding the condition of anyone after five years from the date of his death. The Divine Claudius also stated in a Rescript addressed to Claudian that if, by the pecuniary question which had been raised, any prejudice appeared to be caused to the status of the deceased, the inquiry must cease.
Callistratus, On the Rights of the Treasury and the People, Book I. In consequence of conviction, property is confiscated either when life or citizenship is forfeited, or a servile condition is imposed. 1Even those who have been conceived before conviction and born afterwards are entitled to portions of the estates of their convicted parents. 2This portion, however, is not granted to children unless they are born in lawful marriage. 3No share is given to the children of one who has only been deprived of half his property. This was stated by the Divine Brothers in a Rescript.
Callistratus, On the Rights of the Treasury, Book I. There are various reasons for which notice ordinarily is given to the Treasury; for anyone himself can state that he has no right to take property which is tacitly bequeathed by a trust, or where one has been denounced as a criminal by another; or this can be done in the case where the death of a relative is not avenged by the heirs; or because an heir has been denounced as unworthy; or because the Emperor was appointed heir, notice can be given that the will or the codicil has been suppressed; or because anyone may be alleged to have found a treasure; or to have purchased an article of great value which belonged to the Treasury, at a very low price; or on the ground that the Treasury had been defeated in the case by prevarication; or for the reason that a person accused of a capital crime has died; or because someone was accused after his death; or a house had been rebuilt; or an accusation abandoned; or property in litigation sold; or because a penalty was due to the Treasury under some private contract; or because an act had been committed contrary to law. 1Ad Dig. 49,14,1,1Windscheid: Lehrbuch des Pandektenrechts, 7. Aufl. 1891, Bd. III, § 622, Note 3.Where property is not sufficient for payment, the question arises whether it belongs to the Treasury by operation of law. Labeo says that, even if it is not sufficient to discharge the liabilities, it will still belong to the Treasury by operation of law. The Perpetual Edict, however, contradicts his opinion, because the property is sold when none of it can be acquired by the Treasury. 2The Divine Pius stated in a Rescript to Coelius Amarantus that notice to the Treasury of an estate without an owner was prescribed after four years, and that this time should be computed from the day when it began to be certain that there was no heir, and no possessor under Prætorian Law. 3The prescription of twenty years, however, which is observed with reference to the property of persons who have been notified, and do not institute proceedings to recover it is, according to a Constitution of the Divine Titus, usually reckoned from the day on which anything could begin to belong to the Treasury. 4Cases which have already been begun and continued beyond the twentieth year can also be prosecuted after the twentieth year has elapsed. 5Cases which are alleged to have been abandoned by the first person who gave notice of them can still be reported to the Treasury after the term of years by which, as we have stated, they are prescribed, has elapsed.
Ex libro II
The Same, On the Rights of the Treasury, Book II. There are certain reasons for which the reputation of those who give information is not injured; for instance, when this is not done in order to obtain a reward, and where persons denounce an adversary for the purpose of avenging a wrong; or where anyone prosecuted the case in the name of a municipality; and it is to be observed that this has many times been set forth in the Imperial Constitutions. 1The Divine Hadrian stated in a Rescript addressed to Favius Arrianus: “There is no doubt that he injures his own case who, being able to introduce documents having reference to the case of the Treasury does not do so, when the truth cannot otherwise be ascertained, and the documents are suppressed because it is thought that they will injure his case. “But there is no question that the said documents will not injure any other case than the one in which their production is demanded.” 2In like manner, the Divine Brothers stated in a Rescript, in answer to the petition of Cornelius Rufus, that documents should be produced whenever an inquiry is made with reference to the right to receive property, or the right of ownership, or anything of this kind, in a pecuniary case, but not in one in which the death penalty is involved. 3The Senate decreed that, if neither the informer nor the possessor summoned by the three edicts should appear, the sureties of the informer will be liable; and he will be deprived of the right to bring an accusation afterwards in a public case, and the right of the possessor will remain the same as if he had not been denounced. 4Whenever an informer who has been ordered to appear fails to do so, and this is not proved to have been effected by the fraudulent conduct of the possessor, the Divine Hadrian stated in a Rescript that judgment should be rendered in favor of the latter, in such a way that it shall be mentioned therein that the informers are also included in the edict. 5The Divine Pius stated in a Rescript addressed to Cæcilius Maximus that the Constitution of his Father, by which an informer is required to give the name of his principal, and if he does not do so, he shall be placed in chains, does not cause the informer to be released from punishment, if he has a principal, but that the principal shall be punished, just as if he alone had made the denunciation. 6Our Emperor, Severus Augustus, decided that slaves who denounced their masters should not be heard, but should be punished; and also that freedmen who instigated other persons against their patrons should be punished by the Governors of provinces. 7Many Imperial Rescripts exist by which it is provided that no one is injured by a mistake, when, being ignorant of the law, he denounced himself. But there is also a Rescript of the same Emperor extant, by which it appears that it can be maintained that anyone who informs against himself will only not be injured in case he is such a person as can be ignorant of the law merely because of his rusticity, or where the person is a woman.
Callistratus, On the Rights of the Treasury, Book II. When an informer, who began proceedings alone without mentioning anyone as having directed him to do so, afterwards desists, giving as an excuse that the person who employed him has withdrawn, the Divine Brothers stated in a Rescript that he should be punished.
Ex libro III
The Same, On the Rights of the Treasury, Book III. A person is not understood to have defrauded the law if he has publicly been asked to make restitution. When, however, anyone inserts the following into his will: “I charge you to faithfully execute what I have requested you to do, and I beseech you in the name of God to do so,” the question was asked whether this request was made publicly. Julianus answered that, indeed, it did not appear that anything was asked of the heirs by words of this kind, but that it was usual to inquire when anyone was understood to have pledged his honor for the purpose of defrauding the law; and it had been almost definitely settled that the law was considered to have been defrauded whenever anyone was not requested by will or by codicil, but by a private promise, or by a note to bind himself to give something to a person who was not entitled to receive it; and therefore it could be said that no fraud was committed against the law by the words above mentioned. 1If anyone should, both publicly and privately, be charged to execute a trust, the question arises which would prevail, and whether what he was asked to do secretly, or what he was requested to do openly, would prejudice him. The Divine Hadrian stated in a Rescript that, where anything had been publicly confided to the honor of anyone, it should not be believed that he had made use of it in order to defraud the law. 2When fraud has been committed, let us see whether the result or the design should be considered; for instance, if, when the trust was tacitly created, he who was ordered to receive it was not capable of doing so, but at the time of his death was qualified to take it, or vice versa. It has been decided that the result should be considered. 3Implied trusts are frequently disclosed as follows: namely, where a document is produced by which the person in whom confidence is reposed binds himself to deliver whatever may come into his hands from the estate of the deceased. This also takes place when other evident proofs exist. 4When, on account of an implied trust, property is confiscated to the Treasury, everything which is properly left by the will is valid. This the Divine Pius stated in a Rescript. 5The Divine Brothers stated in a Rescript that, in sales in which the Treasury is interested, good faith and diligence are exacted from the Agent of the Treasury, and that the just price should be determined, not from past sales, but from the present estimation of the value of the property. For the value of land is increased by diligent cultivation, just as it is necessarily diminished, if it is carelessly tilled. 6When the term of five years, for which a person binds himself under a public lease, has elapsed, he will not afterwards be liable; and this has been decided by the Imperial Rescripts. For the Divine Hadrian stated in a Rescript: “That is an extremely inhumane custom by which the lessees of public lands and farmers of the revenue are retained, when the taxes cannot be farmed, or the lands leased for the same price; for lessees could be more readily secured if they knew that, should they desire to depart after their terms had expired, they would not be retained.” 7If the Treasury should succeed to a last creditor, it will enjoy the same rights which he to whom it succeeded would have enjoyed. 8Many Imperial Rescripts exist, by which it is provided that the Treasury can not sue those indebted to its debtors, unless the principals fail to pay; or where it is clearly proved that the notes had been executed for the benefit of the Treasury; or that the debtors are sued under a contract made with the latter. 9When a slave who forms part of the property of the Treasury demands his freedom, the Divine Hadrian stated in a Rescript addressed to Flavius Proculus that the case ought to be argued before those who are accustomed to be present and act in matters in which the Treasury is interested; and that if questions of this kind relating to freedom have been determined in the absence of the Advocate of the Treasury, they shall be restored to their former condition. 10If a treasure should be found on land belonging to the Treasury, or in public or religious places, or in monuments, the Divine Brothers decide that half of it can be claimed by the Treasury. Likewise, if treasure should be found on property belonging to the Emperor, half of it also can be claimed by the Treasury. 11No one is obliged to give notice that he has found a treasure, unless the Treasury is entitled to a part of it. He, however, who finds a treasure in a place belonging to the Treasury, and appropriates that portion to which the latter is entitled, is compelled to surrender it all, and as much more.