Accordingly, there is a decided tendency at Modern Law to exclude judgments from the class of contracts,1 "The theory that a foreign judgment imposes or creates a duty or obligation is a remnant of an ancient fiction, assumed by Blackstone, saying that 'upon showing the judgment once obtained, still in full force, and yet unsatisfied, the law immediately implies that by the original contract of society the defendant hath contracted a debt, and is bound to pay it.' 3 Bl. Com. 159. That fiction which embraced judgment upon default or for torts cannot convert a transaction wanting the assent of the parties into one which necessarily implies it."2 So a judgment was held not to be a contract with reference to the liability of a trustee of a corporation who has become liable for the "debts" of the corporation by failing to file a report of the corporation as required by law.3

Ind. 648; 55 N. E. 83; J. B. Wat-kins, etc., Co. v. Mullen, 62 Kan. 1; 61 Pac. 385; reversing 8 Kan. App. 705; 54 Pac. 921; Benjamin v. Early, 123 Mich. 93; 81 X. W. 973; Bengtsson v. Johnson, 75 Minn. 321; 78 X. W. 3; State ex rel. Lacy v. Brandhorst, 156 Mo. 457; 56 S. W. 1094; McKeen v. Converse, 68 N. H. 173; 39 Atl. 435; Dauherman v. Hain, 196 Pa. St. 435; 46 Atl. 442.

11 McAllister v. Johnson, 108 la. 42; 78 X. W. 790; Kager v. Vickery, 61 Kan. 342; 78 Am. St. Rep. 318; 49 L. R. A. 153; 59 Pac. 628; Dux-bury v. Dahle, 78 Minn. 427; 81 X. W. 198; Sackett v. Montgomery, 57 Neb. 424; 73 Am. St. Rep. 522; 77 X. W. 1083; Lefferts v. Bell, 57

Neb. 248; 77 N. W. 6S0; Elmen-dorf v. Elmendorf, 58 N. J. Eq. 113; 44 Atl. 164; O'Malley v. Fricke, 104 Wis. 280; 80 X. W. 436.

12Mullins v. Rieger, 169 Mo. 521; 92 Am. St. Rep. 651; 70 S. W. 4.

13 See Sec. 1353.

1 Louisiana v. New Orleans, 109 U. S. 285; Freeland v. Williams, 131 U. S. 405; Morley v. Ry., 146 U. S. 162; Smith v. Harrison, 33 Ala. 706; Larrabee v. Baldwin, 35 Cal. 155; Rae v. Hubert, 17 Ill. 572; O'Brien v. Young, 95 X. Y. 428; 47 Am. Rep. 64; Wyoming National Bank v. Brown, 9 Wyom. 153; 61 Pac. 465; denying rehearing, 7 Wyom. 494; 75 Am. St. Rep. 935; 53 Pac. 291.