“ CONFISCATION (from Lat. confiscare, to consign to the fiscus, or imperial treasury) , in Roman law the seizure and transfer of private property to the fiscus by the emperor; hence the appropriation, under legal authority, of private property to the state; in English law the term embraces forfeiture (q.v.) in the case of goods, and escheat (q.v.) in the case of lands, for crime or in default of heirs (see also Eminent Domain) . Goods may also be confiscated by the state for breaches of statutes relating to customs, excise or explosives. ”