Corporations—Interest op Stockholders.—A stockholder in a private corporation for profit is not in any proper sense the owner of the property of the corporation; but he has a direct interest in the corporation, and a right to participate according to the amount of his stock in the surplus profits on a division, and ultimately, on its dissolution, in the assets remaining after payment of its debts.

Id.—Tax upon Distillery Business—Liability op Stockholders—Contribution.—Under the law of Congress, the stockholders of a corporation engaged in the use of a distillery are all jointly and severally liable for the tax imposed upon the corporation under section 3241 of the Revised Statutes, and, being jointly and severally liable for such tax, are liable to contribute their proportion to other stockholders, who have paid the tax in full for which all are liable.

Id.—Right to Contribution — Statute op Limitations.—A co-obligor acquires a right to contribution as soon as he pays more than his share of obligation, but not until then; and, consequently, the statute of limitations does not begin to run until such payment is made; and the liability of a co-obligor to contribution, where not founded upon an instrument in writing, is governed by the first subdivision of section 339 of the Code of Civil Procedure, and is barred in two years.

Id.—Findings—Immaterial Omission.—A failure to .find upon a plea of the statute of limitations is not material where the other facts found are sufficient to support the judgment, and are not assailed for insufficiency of evidence.

Id.—Practice—Addition to Findings—Conclusion op Law—Immaterial Error.—After the findings have been filed, and a judgment Mitered thereupon, the court cannot properly cause to be filed an omitted finding upon the statute of limitations; and the judgment should not be reversed upon that ground where a finding upon that issue is but a conclusion of law from the other facts found.