Earnings

This term is used to denote a larger class of credits than would be included in the term "wages." Somers v. Keliher, 115 Mass. 165; Jenks v. Dyer, 102 Mass. 235. The gains of the person derived from his services or labar without the aid of capital. Brown v. Hebard, 20 Wis. 330, 91 Am. Dee, 408; Hoyt v. White, 46 N. H. 48.

— Gross earnings and net earnings. The gross earnings of a business or company are the total receipts before deducting expenditures. Net earnings are the excess of the gross earnings over the expenditures defrayed in producing them, and aside from and exclusive of capital laid out in constructing and equipping the works or plant. State v. Railroad Co.., 30 Minn. 3ll, 15 N. W. 307; People v. Roberts, 32 App. Div. 113, 52 N. Y. Supp. 859; Cincinnati, S. & C. R. R. Co. v. Indiana, B. & N. Ry. Cm, 44 Ohio St. 287, 7 N. E. 139; Mobile & O. R. Co. v. Tennessee, 153 U. S. 486. 14 Sup. Ct. 968, 38 L. Ed. 793; Union Pac. R. Co. v. U. S-, 99 In S. 420, 25 In Ed. 274; Co.tting v. Railway Co., 54 Conn. 156, 5 Atl. 85L

— Surplus earnings of a company or corporation. the amount owned by the company over and above its capital and acfuai liabilities. People v. Com'rs of Taxes, 76 N. Y. 74.