tm mn sum-rms. 00. 81
amount suiiicient to restore to the general fund what has been taken
from it; and therefore, I think, there should be an order of the dis- A
trict court made requiring the stockholders to pay enough to meet all
liabilities on contracts existing on the twelfth of January, 1871.
  The 12} per cent. assessed by the district court was ordered on
reports made by the register, to whom various questions connected
with this branch of the case were referred. He stated that the liabil-
ity against the company on the twelfth of January, 1871, on claims
proved, was the sum of $164-,502.3S, which he said had been reduced
by the payment of the 40 per cent., as already stated. The 40 per
cent. paid on these claims amountedto $50,379.36; andit appears
by his report, and by the admission of the petitioners in an amend-
ment which they have filed to their petition, that a portion of the
original debthas been expunged, thus reducing the amount due. In
view of the various circumstances which have occurred since the
order was·entered by the district court, it may be a question whether
this court should direct the district court to make an assessment on
the stockholdersrfor any dennite amount, or simply to instruct it to
make an assessment sufficient to pay all the liability existing on the
part of the stockholders for the debtsdue on the contract in force
January 12, 1871, without crediting upon those debts the 40 percent.
that has been paid by the assignee. The order of the district court
will, therefore, necessarily have to be changed, as it appears to have
been made upon the assumption that the $50,379.36 was to be de-
ducted from the amount specially due by the stockholders.
It is, perhaps, only fair tostate that the question which has been
discussed in this court and now decided, does not seem to have been
presented to the district court at the time the order was made which
is now the subject of review.
Subsequently the district court was directed to make an assess-
ment of 25 per cent.; it appearing that amount would be necessary
to meet the deficiency.