Ad Sabinum libri
Ex libro XII
Dig. 17,2,59Pomponius libro duodecimo ad Sabinum. Adeo morte socii solvitur societas, ut nec ab initio pacisci possimus, ut heres etiam succedat societati. haec ita in privatis societatibus ait: in societate vectigalium nihilo minus manet societas et post mortem alicuius, sed ita demum, si pars defuncti ad personam heredis eius adscripta sit, ut heredi quoque conferri oporteat: quod ipsum ex causa aestimandum est. quid enim, si is mortuus sit, propter cuius operam maxime societas coita sit aut sine quo societas administrari non possit? 1Quod in alea aut adulterio perdiderit socius, ex medio non est laturus: si quid vero dolo nostro socius damni ceperit, a nobis repetet.
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.