[MARCIANUS libro tertio decimo institutionum. ] §40.9.11.prIn fraudem ciuitatium manumissi ad libertatem non ueniunt, ut senatus censuit.
[MARCIANUS, from the thirteenth book of Institutes.] Those who are manumitted in fraud of municipalities do not attain freedom, as the senate decreed.
§40.9.11.1Sed nec in fraudem fisci datas libertates procedere principalibus constitutionibus cauetur.
But it is also provided by imperial constitutions that freedoms granted in fraud of the fiscus do not take effect.
sed diui fratres rescripserunt, non utique, si debitor fisci manumiserit, libertates impediuntur, sed ita, si, cum non erat soluendo, in fraudem manumisit.
However, the deified brothers rescribed that freedoms are not automatically barred if a debtor to the fiscus has manumitted, but only if, when he was insolvent, he manumitted with intent to defraud.