Responsorum libri
Ex libro XVII
Dig. 2,14,42Idem libro septimo decimo responsorum. Inter debitorem et creditorem convenerat, ut creditor onus tributi praedii pignerati non adgnosceret, sed eius solvendi necessitas debitorem spectaret. talem conventionem quantum ad fisci rationem non esse servandam respondi: pactis etenim privatorum formam iuris fiscalis convelli non placuit.
The Same, Opinions, Book XVII. It was agreed between a debtor and a creditor, “That the creditor should not assume the burden of paying the tax on land which was encumbered, but that the necessity of payment should be imposed upon the debtor”. I have answered that an agreement of this kind is not to be observed, so far as the Treasury is concerned, for it is not permissible that a rule of law affecting the Treasury should be overthrown in the interest of private individuals.