I concur with Mr. Justice FRICK on the points and in his conclusions affirming the judgment in part. I dissent from his conclusions reversing the judgment in part. In that I concur with Mr. Justice McCARTY. While the evidence as to the paid-up subscriptions may be in conflict, yet I think there is good and sufficient evidence to support the findings in such respect. I therefore think that the judgment of the court below should be affirmed in all its parts.