Eard'iivgs

Money or property gained by labor or services: as, the earnings of a wife, minor, servant, insolvent debtor, corporation. In a statute of exemptions, the gains of the debtor derived from his services or labor without the aid of capital.* May embrace more than " wages, "q.v. May applyto compensation for services rendered which involve, more than mere labor, and may include expenditures;'* or, compensation for expenditures or materials furnished, together vrith work done or services rendered; but will not include rents, which require no personal service by the lessor.* G-ross earnings; net earnings. As a general proposition, the net earnings of a railroad company are the excess of the gross earnings over the expenditures defrayed in producing them, aside from, and exclusive of, the expenditure of capital laid out in constructing and equipping the works themselves. < See Mortgage, Railroad.." Net earnings " is often the equivalent of surplus or net profits; and may referto the surplus for a limr ited period.' " Gross earnings " and " receipts," in the lease of a railroad, will be taken to mean the same thing, unless other parts of the agreement require a different construction." See Tax, 2. Separate earnings. Refers to the ownership in married women of tbe proceeds of their own labor or services. At common law these belonged to the husband.' In some States, upon petition filed, any married woman may have a decree of court investing her with the absolute right of property in her earnings, wholly free from all claims of her husband or of his creditors, the same as if she were a single woman. Any married woman in Peimsj^Ivania, with or without cause, may avail herself of the act of 1872; while, to entitle her to become a feme-sole trader, she must bring herself within the act of 1718 or the act of 1865. The act of 1872, by securing her the earnings of her business, impliedly authorizes her to engage in business with consequent liability for her contracts." See Feme-sole, Trader; Hcsband. 1 Brown v. Hebard, 20 Wis. 330 (1866). ^ Jenks V. Dyer, 102 Mass. 236 (1869); Somers •». Keliher, 115 id. 167 (1874): Statute, 1865, c. 43, § 2. " Kendall v. Kingsley, 120 Mass. 95 (1876). « Union Pacific R Co. v. United States, 99 U. S. 420 (1878), Bradley, J. See also St. John v. Erie E. Co., 22 Wall. 148 (1874); 10 Blatch. 271; 108 U. S.'S79; 30 Minn. 312. ' Cotting V. New York & New England K. Co., 54 Conn. 168 (1886). "Cincinnati, &c. E. Co. v. Indiana, &c. E. Co., 44 Ohio St. 315-16 (1886). ' Carter v. Worthington, 82 Ala. 336 (1886). Surplus earnings. An amount owned (by a company) over and above capital and actual liabilities. 1