[IDEM libro trigensimo primo ad Sabinum. ] §49.14.26.prCum quidam capitis reus emancipasset filium, ut hereditatem adiret, rescriptum est non uideri in fraudem fisci factum, quod adquisitum non est.
[THE SAME, On Sabinus, Book XXXI.] When a person accused of a capital crime had emancipated his son in order that the latter might enter upon an inheritance, it was stated in a rescript that what has not been acquired is not considered to have been done to defraud the treasury.