P.R. Laws tit. 31, § 1027
2019-02-20 00:00:00+00
Things are furthermore divided into corporeal and incorporeal.
Corporeal things are such as are manifest to the senses, which may be touched or tasted, whether animate or inanimate. Of this kind are fruits, corn, gold, silver, clothes, furniture, lands, meadows, woods, houses and others.
Incorporeal things are such as are not manifest to the senses, and which are conceived only by the understanding, such as the rights of inheritance, servitudes and obligations.
History —Civil Code, 1930, § 258.