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I suspect that this is the original source: <a href="https://scholarlycommons.law.wlu.edu/cgi/viewcontent.cgi?article=1623&context=wlulr" rel="nofollow">https://scholarlycommons.law.wlu.edu/cgi/viewcontent.cgi?art...</a> (PDF)
Even in ancient times, it started with slavery and the boss got away with limiting his losses: LOL..<p>"If ... the slave (or the son) incurred debts or liabilities, the merchant was only responsible to the extent of the peculium"
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