Ad Sabinum libri
Ex libro XII
Pomponius, On Sabinus, Book XII. To such an extent is a partnership dissolved by death, that we cannot even admit that an heir may succeed to the partnership. Sabinus states that this applies to private partnerships, but in such as have for their object the collection of taxes, the partnership, nevertheless, continues to exist after the death of a partner; but only provided that the share of the deceased has been transferred to the heir, so that the other partner also must divide with the heir, and this also depends upon circumstances; for what if he on account of whose services the partnership was especially formed, or without whom its affairs could not be managed, should die? 1What a partner loses by gambling, or as the result of adultery, cannot be charged to the partnership property, but if a partner has lost anything on account of our fraudulent acts he can recover it from us.