In statutes relative to the taxation of corporations this term refers to the fund which the company has in excess of its capital and liabilities. Trenton Iron Co. v. Yard, 42 N. J. Law, 357; People’s F. Ins. Co. v. Parker, 35 N. J. Law, 575; Mutual Ben. L. Ins. Co. v. Utter, 34 N. J. Law, 489; Mills v. Brit ton, 64 Conn. 4, 29 Atl. 231, 24 L. R. A. 536.