[ULPIANUS libro octauo disputationum. ] §39.4.14.prCommissa uectigalium nomine etiam ad heredem transmittuntur.
[ULPIANUS, Disputations, Book VIII] Property forfeited on account of taxes is also transmitted to the heir.
nam quod commissum est, statim desinit eius esse qui crimen contraxit dominiumque rei uectigali adquiritur: eapropter commissi persecutio sicut aduersus quemlibet possessorem, sic et aduersus heredem competit.
For that which has been forfeited immediately ceases to belong to the person who committed the offense, and the ownership of the thing is acquired for the tax; therefore, the pursuit of the forfeited thing lies against the heir just as it does against any possessor.