De iure fisci et populi libri
Ex libro III
Dig. 49,14,3Idem libro tertio de iure fisci. Non intellegitur fraudem legi fecisse, qui rogatus est palam restituere. sed cum quidam testamento suo ita scripsisset: ‘vos rogo, ut in eo, quod a vobis peti, fidem praestetis: perque deum, ut faciatis, rogo’ et quaereretur, an id palam datum intellegeretur: Iulianus respondit non quidem apparere, quid ab heredibus ex huiusmodi verbis petitum est. quaeri autem solere, quando intellegatur quis in fraudem legis fidem suam accommodare: et fere eo iam decursum, ut fraus legi fieri videatur, quotiens quis neque testamento neque codicillis rogaretur, sed domestica cautione et chirographo obligaret se ad praestandum ei qui capere non potest: ideoque dici posse ex supra dictis verbis non esse legi fraudem factam. 1Si quis palam rogatus et tacite esset, agitabatur, quid magis praevaleret: utrum id ipsum noceret, quod tacite rogatus esset, an prodesset, quod palam petitum esset. et divus Hadrianus rescripsit in eo, quod cuiusque fidei palam commissum est, non esse existimandum fidem suam in fraudem legis accommodasse. 2Quando autem fraus interposita videatur, agendum est, id est utrum exitus spectari deberet an consilium: forte si tunc, cum tacite fideicommittebatur, non capiebat is, cui restitui iubebatur, mortis vero tempore capere poterat, vel contra. et placuit exitum esse spectandum. 3Tacita autem fideicommissa frequenter sic deteguntur, si proferatur chirographum, quo se cavisset cuius fides eligitur, quod ad eum ex bonis defuncti pervenerit, restituturum. sed et ex aliis probationibus manifestissimis idem fit. 4Cum ex causa taciti fideicommissi bona ad fiscum pertinent, omnia, quae in testamento utiliter data sunt, valent: et ita divus Pius rescripsit. 5Divi fratres rescripserunt in venditionibus fiscalibus fidem et diligentiam a procuratore exigendam et iusta pretia non ex praeterita emptione, sed ex praesenti aestimatione constitui: sicut enim diligenti cultura pretia praediorum ampliantur, ita, si neglegentius habita sint, minui ea necesse est. 6Cum quinquennium, in quo quis pro publico conductore se obligavit, excessit, sequentis temporis nomine non tenetur: idque principalibus rescriptis exprimitur. divus etiam Hadrianus in haec verba rescripsit: ‘Valde inhumanus mos est iste, quo retinentur conductores vectigalium publicorum et agrorum, si tantidem locari non possint. nam et facilius invenientur conductores, si scierint fore ut, si peracto lustro discedere voluerint, non teneantur’. 7Si posteriori creditori fiscus successerit, eo iure utitur, quo is usurus erat, cui successit. 8Multa principalia sunt rescripta, quibus cavetur non aliter fiscum debitorum suorum debitores convenire, nisi principales debitores defecerint, vel ex ratione fisci nomina facta liquido probentur, vel ex contractu fiscali debitores conveniantur. 9Divus Hadrianus Flavio Proculo rescripsit, cum in libertatem proclamat qui ex bonis ad fiscum pertinentibus esse dicitur, iudicium dari praesentibus et agentibus etiam his, qui negotiis fisci solent intervenire: et huiusmodi liberales causae, si non interveniente fisci advocato decisae sint, in integrum restituuntur. 10Si in locis fiscalibus vel publicis religiosisve aut in monumentis thensauri reperti fuerint, divi fratres constituerunt, ut dimidia pars ex his fisco vindicaretur. item si in Caesaris possessione repertus fuerit, dimidiam aeque partem fisco vindicari. 11Deferre autem se nemo cogitur, quod thensaurum invenerit, nisi ex eo thensauro pars fisco debeatur. qui autem, cum in loco fisci thensaurum invenerit, partem ad fiscum pertinentem suppresserit, totum cum altero tanto cogitur solvere.
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.