The foregoing illustration is not given as an example to be followed, but merely to illustrate the complications which may arise. In fact, the wisdom of anticipating profits in this way is doubtful, and such a method should not be generally followed. Even in the instance given, although in the form of a corporation, it was for most practical purposes a partnership, and the same results could have been obtained if the company had been capitalized for the cost of the land and the improvements made or contemplated. But the main object of the company, besides the avoidance of individual liability in warranting titles and in various other ways, was to obscure or hide from the public the original cost of the land.