[ULPIANUS libro nono decimo ad Sabinum. ] §49.14.25.prEst et decretum ab imperatore Seuero et constitutum nullo modo exigendum quem probare, unde habeat, circa delationes fiscales, sed delatorem probare debere quod intendit.
[ULPIAN, On Sabinus, Book XIX.] It has also been decreed and established by the Emperor Severus that, in regard to fiscal informations, no one is in any way to be required to prove whence he has what he possesses, but that the informer ought to prove what he alleges.