THE ENACTMENTS OF JUSTINIAN.
  
THE NOVELS.
~  CXXVIII  ~
CONCERNING TAXPAYERS AND OTHER MATTERS.


 
( S. P. Scott, The Civil Law, XVII, Cincinnati, 1932 ).
 
 
The Emperor Justinian to Peter, Most Glorious Praetorian Prefect of the East.
CHAPTER I.
  We, being desirous of accomplishing everything which may be of advantage to Our tributaries, do enact the present law, by which We decree that in the month of July or August, of each indiction, there shall be inscribed on the public records in the court of each diocese of Our Most Glorious Prefect, the special lists of assessments for the future indiction. These lists shall state the amount of taxes imposed upon each province or town, for every acre, farm, century, or other property, either in kind or money; and there shall also be stated the amount of taxes payable in kind, in accordance with the rule adopted in each locality, and how much must be paid into the Treasury, and what must be given or expended for various purposes. Therefore We order that when the lists have been drawn up they shall be sent to the magistrates of the provinces at the beginning of each indiction, that they may be published by the said magistrates during the months of September or October, in the towns over which they exercise jurisdiction. We desire that copies of the same shall be despatched without delay, by the Court of the Most Glorious Prefect, in order that people may be informed of the way in which they must pay their taxes. If they should pay any, in addition to those included in the special list of the current year, before the lists for the following year have been recorded, or where they pay them in a province, We order that said payment shall be placed to their credit, among the contributions of the indiction, so that they may not suffer any loss. If the said lists should not be dispatched to the provinces as aforesaid during the time which We prescribe, the officials in charge of Our Praetorium shall pay a fine of thirty pounds of gold, and one of twenty-five shall be exacted from them in every province. And if any judge to whom the special lists are sent does not publish them in the provinces, he shall be condemned to pay a fine of ten pounds of gold, and be deprived of his office, and a fine of the same amount shall be collected from his court.
CHAPTER II.
  We order that all taxes payable in kind shall be delivered at the commencement of each indiction; but that those which are payable in money shall only be due at certain specified times.
CHAPTER III.
  We have decreed with reference to fiscal payments, that partial or full receipts shall be given to all taxpayers by the receivers of taxes, in which it shall be stated in what way the payment has been made, as well as the number of acres, the names of the farms, centuries, and other possessions on which the taxes are levied. If the said officials do not give receipts in the manner above stated, We order that a fine of ten pounds of gold shall be exacted of them, and that they shall be subjected to corporeal punishment; and We also order that a fine of ten pounds of gold shall be imposed upon the judge of the province, if, having been notified, he does not take action, and compel the receivers to give receipts in accordance with the rule which We have established.
CHAPTER IV.
  We order that where a taxpayer has any doubts with reference to the property on which fiscal tributes are assessed, or as to the amount of the different kinds of contribution which he owes, those who have charge of the fiscal records shall be compelled by the judge of the province (and in case he should neglect to do so, by the most holy bishop of the diocese) to inform him of the amount of the several tributes due and payable to the Treasury; and We desire that those enumerated in the public lists shall be collected from the possessor of the property.
CHAPTER V.
  With a view to the assistance of Our taxpayers and in order that owners of property may not be compelled to give hypothecations for the payment in money of the tenth part of their tax, and may not suffer any injury, We decree that those who are held responsible for fiscal collections in every province, whether they be defenders, collectors, decurions, or other officials, shall collect the sums due at their own risk, and disburse them for the purposes for which they are intended.
CHAPTER VI.
  We order that a canonicarius shall continue to be sent into the provinces who can, at the risk of those who appointed him, himself collect the fiscal tributes; and under no pretext whatever shall an inspector be sent after him, nor any. loss be inflicted upon Our subjects by reason of any inspection, for We abolish for the future the name of this official; but where the canonicarius does not discharge his duties properly, he shall be removed, and another appointed instead of sending an inspector. We order that canonicarii shall be content with the ordinary salaries to which they are entitled, and that they commit no wrong against Our subjects.
CHAPTER VII.
  If a superindiction of any possession, whether reserved or tributary should, at any time, take place, We order that its collection shall be made from him who receives the fiscal tribute for the payment of which the said superindictional possession was transferred to him. A superindiction, however, shall only be made by virtue of a rescript, and after having been examined by the judge of the province, who must render a decree in which he shall designate the person entitled to receive the superindiction. When, however, anyone thinks that he is wronged, he shall be permitted to appeal; the appeal shall be heard in the Court of the Most Glorious Prefect, and be decided in accordance with the laws.
CHAPTER VIII.
  If the owner of land does not appear, or is unable to pay the tax, so that it may be necessary to impose an additional one, We order that said land shall, together with all the serfs attached to it, and their peculia, implements, crops, animals, and everything else used for cultivation, immediately be given to those who are in possession of the lands dependent upon, or tributary to the same; but where no one can be found who is, according to the law, entitled to receive the superindiction, or where the latter is postponed for any reason whatsoever, We order that documents fully describing the nature and condition of the said land and its appurtenances, shall be drawn up before the judge of the province, in order that the decurions, collectors, or other officials may receive it; and if, afterwards, anyone should be found who is legally entitled to receive the superindiction, it shall be transferred to him, subject to any deterioration caused by the acts of collectors, decurions, judges, or their subordinates.
CHAPTER IX.
  We also order that articles designated transmissoria cannot be exacted from taxpayers, instead of the payment of sums of money and taxes in kind which are expended in the provinces; and with regard to taxes which are transferred, no larger amount of them shall be paid than was levied in each province in the beginning.
CHAPTER X.
  Officials who are despatched into the provinces for the purpose of making any public collection whatsoever shall not proceed to accomplish the object of their errand before having notified the judge of the province of the orders with which they have been entrusted. We issue this decree to prevent persons who pay fiscal tributes from being subjected to risk or loss on this account, and this provision shall be observed with reference to private affairs.
CHAPTER XI.
  We order those who are charged with the duties of collecting fiscal tributes not to attempt to excuse themselves by alleging that they are occupied with private business, and if such a duty should be imposed upon them, they must, under no circumstances, presume to act, for We do not desire Our subjects to be injured on account of public claims.
CHAPTER XII.
  But where anyone who actually owes public taxes informs the collector that another person is his debtor, the collector shall not be allowed to annoy the latter, unless he who actually owes the tax has previously shown that he is unable to pay it himself. It must, however, be ascertained before the judge of the province whether he who has been declared by the taxpayer to be indebted to him is so in fact; and if this should be proved, the latter is the one from whom the tax must be collected. But in either event, if a collector should presume to demand or exact an amount more than We have prescribed, he shall be deprived of his office; his property shall be confiscated; he shall be sent into exile; and the judge who gave him the order or instructions shall be subjected to a fine of ten pounds of gold, and his court shall pay one of five.
CHAPTER XIII.
  We absolutely forbid any person charged with the collection of public tribute, as well as the officers of the census, those who keep the accounts, and any other public officials, no matter who they may be, to avail themselves of the excuse that they reside in a sacred place, in order to evade the claims of those who allege that they have been injured by them in the collection of taxes.
CHAPTER XIV.
  No one, whosoever, shall be molested because of taxes on land which he does not possess; but where farmers or serfs belonging to someone have any real property in their own possession they themselves must pay the taxes on the same, unless the owner thereof voluntarily agrees to do so.
CHAPTER XV.
  We order that those who collect public taxes shall use proper weights and measures, in order not to injure Our taxpayers in this respect. Where, however, taxpayers believe that they have sustained loss through the weights and measures employed by collectors, they shall be permitted to receive from the Most Glorious Prefects others intended to weigh or measure articles in kind delivered as taxes, and from the Most Glorious Count of the Imperial Largesses, those used to weigh gold, silver, and other metals; and the said weights and measures shall be kept in the church of each town, and shall be exclusively employed in the determination of the quantities of articles to be delivered by taxpayers, as well as in the apportionment of tributes, the payment of soldiers, and other matters of this description.
CHAPTER XVI.
  We, turning Our attention to what may be advantageous to the cities of Our Empire and their inhabitants, do hereby forbid tax collectors otherwise to employ the sums destined for public works for the supply of the granaries of cities, or for any other objects or salaries whatsoever, or to retain any of said sums, or to profit by them in any way; but We order them to be paid over without delay or diminution, so that they may immediately be used for the purposes for which they were intended. The owners of land and the inhabitants of towns will not, under any pretext whatsoever, be permitted to diminish these sums in the slightest degree, neither on the ground of tributes, fees, or any other expenses. If anyone should presume to give or receive any portion of the said sums, We order him to pay to the town double the amount out of his own property. Neither the judges of provinces, their attendants, nor anyone else shall take part in the expenditure of these sums of money, or interfere with their payment; but the most holy bishop of the diocese, the principal citizens, and the owners of property shall appoint the curator of the city, the officials charged with the replenishment of the public granaries, and other administrators of this kind. At the end of the year, the most holy bishop of the city, with five of the principal citizens, shall require an account of the administrators whom they have appointed; and if it should appear that they are indebted to them, the balance due shall be collected at the risk of those who appointed them, and be employed for the purpose for which it was destined. Where an official is found to be incompetent to discharge his duties, We order that he shall be promptly removed by the most holy bishop of the city, and the other owners of property (as has already been stated), and We warn the latter that, if the city should sustain any loss by reason of their appointments, they must make it good out of their own estates.
CHAPTER XVII.
  None of those who are employed in the office of the Most Glorious Prefects, or in any other, or who are members of the Association of the Constituti, shall be permitted to audit the accounts just mentioned; for the said officials are only charged with receiving said accounts, whether they do this by virtue of the order of any administrator, or in compliance with the written order of a magistrate, or under the authority of a pragmatic or other sanction, or of an Imperial mandate. If, however, anything of this kind should be done, the most holy bishop, and the principal citizens of every city, shall be allowed to disregard their claims, and the matter shall be referred to Us; so that, having been informed of it, We may order that the loss incurred by their cities may be made good by the said officials, and that We may impose a suitable penalty upon them.
CHAPTER XVIII.
  We also order the secretaries of public works, who are subject to the Prefect of the Imperial Praetors, to take no part in the auditing of accounts; and We hereby annul all the orders by which, either generally or specially, this right has been accorded, as well as those whereby others may hereafter be obtained, and We do not desire examination of the accounts having reference to these subjects to be committed to any of them, unless We may consider it advantageous for the cities to select for this purpose some person of good repute, who is of eminent rank; and then he whom We appoint shall receive from Us a written order bearing Our signature, and stating the name of the appointee, as well as his dignity, the causes, and the time for which the examination of the accounts is entrusted to him. We decree that those who require the rendition of accounts by such officials shall enjoy perfect security, and shall not, themselves, afterwards be subjected to investigation.
CHAPTER XIX.
  In addition to this, We decree that, in no part of Our Empire, shall a bishop a£t at the same time as judge and represent the Most Glorious Prefects, or magistrates invested with military office, or have any collection of fiscal tribute entrusted to him; and in order to make this more simple, We forbid any Deputy-Prefect to be sent into the provinces, unless by virtue of Our order, in cases where haste or convenience require one to be despatched from the prefecture to provide for military expenditures. When a violation of these rules takes place, a fine of thirty pounds of gold shall be exacted of him who was appointed Deputy, and he shall also be obliged to make good all losses occasioned by the person who appointed him; and he who had the audacity to accept such an appointment shall be deprived of his magistracy, his rank, and his employment, and shall be fined ten pounds of gold.
CHAPTER XX.
  In addition to this, We forbid civil and military judges in the provinces to appoint deputies in the cities, camps, or provinces within their jurisdiction to act in their stead and govern in their name; and when this is done a fine of five pounds of gold will be incurred not only by the official who nominated the Deputy, but by him who was bold enough to accept the place. We, however, permit Governors, before arriving in the provinces, to send agents there to act for them, with authority to do everything that they themselves could do, while they are absent; but the said agents cannot inflict capital punishment, or sentence anyone to the amputation of a limb. Where, by virtue of Our order, a Governor is despatched to some other region, he will also be allowed to have himself represented by an agent in a similar manner.
CHAPTER XXI.
  We order all magistrates, military as well as civil, to personally seek out those who commit theft, violence, and robbery, who ravish women, or are guilty of other illegal acts in the provinces, and inflict legal punishment upon them; and We forbid them, under the pretext of custom, to accept anything for their decisions, in cases of this kind, so that all Our subjects may remain uninjured; for We do not permit any military, superior, or inferior judge to despatch officers into the provinces to pursue thieves; to suppress violence; to appoint tribunes to discharge similar duties, or officers commissioned to examine certain individuals; and We establish this rule lest the appointment of officials of this kind may serve as a pretext for the exercise of even greater acts of violence against provincials. If any judge should not observe what We have decreed, he is hereby warned that he will not only be deprived of his office, but that he will also be compelled to pay a fine of ten pounds of gold as a penalty for his audacity, and that, after having been subjected to corporeal punishment, and the confiscation of his property, he will be relegated and sent into exile.
CHAPTER XXII.
  Moreover, We order that provincial judges and their subordinates, whenever they go from one city to another, shall not exact anything for post-horses, or other expenses; but We desire them to pay for these things out of the salaries allowed them by the Treasury.
CHAPTER XXIII.
  In addition to this, We order that the provincial judges shall, by all means, remain there for fifty days after they have relinquished their office, and answer in any suits which may be brought against them. If any Governor should happen to leave his province before the term of fifty days has expired, We decree that all those who have suffered any wrong at his hands shall appear together before the most holy metropolitan bishop of the same province; that each one of them shall, with his hands on the Holy Gospels, state publicly the loss which he has sustained; and that this loss shall be made up to him out of the property of the magistrate against whom such allegations are made through the diligence and on the responsibility of the Prefects of the said province, who are hereby notified that if they neglect to execute what We have enacted, they, themselves, will be compelled to make complete restitution to the persons who have been injured.
CHAPTER XXIV.
  If any provincial magistrate should be called to some other government, or assigned to duty in another province, We order that he shall cause himself to be represented by means of a lawfully appointed agent, in any actions brought by those who allege that they have been injured by him; and if he does not take the trouble to appoint such a representative, We order (as has been previously stated) that documents shall be drawn up before the most holy bishop, and that all the losses mentioned therein shall be made good in accordance with the character of the acts, in favor of those who have sworn to have sustained the damage; for the prefects in office at the time, as well as the Governors, are equally responsible for the administration of the provinces.
CHAPTER XXV.
  We order that all pecuniary penalties prescribed by the present law shall be collected from those who violate its provisions, and shall redound to the profit of Our Treasury, through the efforts of the Count of Private Affairs, and if this official does not exact them, he, together with his court, shall be compelled to pay them.
EPILOGUE.
  Therefore, Your Inviolable and Immutable Glory will hasten to bring to the knowledge of all persons, and enforce the regulations which We have established for their benefit by this salutary present law, which shall be observed for all time; and this you will do by means of edicts published in this Royal City, and by notices sent to the illustrious Governors of provinces, so that Our subjects may be informed of them through the agency of these officials.
Given on the Ides of June, during the reign of the Emperor Justinian, and the Consulate of Basil.