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Justinian I · The Digest of Justinian §39.4.8.pr-39.4.8.1

Transmission of Forfeiture for Tax Fraud to Heirs

Passage 6207 of 9271 · Latin

Summary

The text states that liability for tax fraud is transmitted to the heir of the perpetrator by reason of forfeiture, but if only one of multiple heirs hides common property to evade tax, the shares of the other heirs are not confiscated.

[PAPINIANUS libro tertio decimo responsorum. ] §39.4.8.prFraudati uectigalis crimen ad heredem eius, qui fraudem contraxit, commissi ratione transmittitur.
[PAPINIANUS on Opinions, Book XIII.] The charge of defrauded tax is transmitted to the heir of the person who committed the fraud, by reason of forfeiture.
§39.4.8.1Sed si unus ex pluribus heredibus rem communem causa uectigalis subripiat, portiones ceteris non auferuntur.
But if one of several heirs should abstract a common property for the purpose of evading tax, the shares are not taken away from the others.

Notes

  1. §39.4.8.prcommissi ratione — Formed from the genitive commissi (of commissum, meaning forfeiture or the offense causing forfeiture) and ratione (by reason of, by virtue of). While criminal liability is personal and usually terminates with the offender, the liability for tax evasion is transmitted to the heir by virtue of the principles governing forfeiture.
  2. §39.4.8.1causa uectigalis — The ablative of causa with a genitive (uectigalis) functions as a prepositional phrase meaning 'for the purpose of' or 'by reason of'. Here it denotes the intention of evading or defrauding the tax.

Cite this passage

Justinian I, The Digest of Justinian §39.4.8.pr-39.4.8.1. Humanitext Reader, https://reader.humanitext.ai/en/text/urn:cts:latinLit:phi2806.phi002.humanitext-lat1:39.4.8.pr-39.4.8.1

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