De iure fisci et populi libri
Ex libro I
Callistratus, On the Rights of the Treasury, Book I. Where there are several heirs, and the will is opened against the consent of some of them, or without their knowledge, those who are free from blame will not lose their shares of the estate.
Callistratus, On the Rights of the Treasury. The Divine Nerva was the first of all who, by an Edict, forbade that any question should be raised regarding the condition of anyone after five years from the date of his death. The Divine Claudius also stated in a Rescript addressed to Claudian that if, by the pecuniary question which had been raised, any prejudice appeared to be caused to the status of the deceased, the inquiry must cease.
Callistratus, On the Rights of the Treasury and the People, Book I. In consequence of conviction, property is confiscated either when life or citizenship is forfeited, or a servile condition is imposed. 1Even those who have been conceived before conviction and born afterwards are entitled to portions of the estates of their convicted parents. 2This portion, however, is not granted to children unless they are born in lawful marriage. 3No share is given to the children of one who has only been deprived of half his property. This was stated by the Divine Brothers in a Rescript.
Callistratus, On the Rights of the Treasury, Book I. There are various reasons for which notice ordinarily is given to the Treasury; for anyone himself can state that he has no right to take property which is tacitly bequeathed by a trust, or where one has been denounced as a criminal by another; or this can be done in the case where the death of a relative is not avenged by the heirs; or because an heir has been denounced as unworthy; or because the Emperor was appointed heir, notice can be given that the will or the codicil has been suppressed; or because anyone may be alleged to have found a treasure; or to have purchased an article of great value which belonged to the Treasury, at a very low price; or on the ground that the Treasury had been defeated in the case by prevarication; or for the reason that a person accused of a capital crime has died; or because someone was accused after his death; or a house had been rebuilt; or an accusation abandoned; or property in litigation sold; or because a penalty was due to the Treasury under some private contract; or because an act had been committed contrary to law. 1Ad Dig. 49,14,1,1Windscheid: Lehrbuch des Pandektenrechts, 7. Aufl. 1891, Bd. III, § 622, Note 3.Where property is not sufficient for payment, the question arises whether it belongs to the Treasury by operation of law. Labeo says that, even if it is not sufficient to discharge the liabilities, it will still belong to the Treasury by operation of law. The Perpetual Edict, however, contradicts his opinion, because the property is sold when none of it can be acquired by the Treasury. 2The Divine Pius stated in a Rescript to Coelius Amarantus that notice to the Treasury of an estate without an owner was prescribed after four years, and that this time should be computed from the day when it began to be certain that there was no heir, and no possessor under Prætorian Law. 3The prescription of twenty years, however, which is observed with reference to the property of persons who have been notified, and do not institute proceedings to recover it is, according to a Constitution of the Divine Titus, usually reckoned from the day on which anything could begin to belong to the Treasury. 4Cases which have already been begun and continued beyond the twentieth year can also be prosecuted after the twentieth year has elapsed. 5Cases which are alleged to have been abandoned by the first person who gave notice of them can still be reported to the Treasury after the term of years by which, as we have stated, they are prescribed, has elapsed.