2. Contracts, § 201*—how losses to be determined. Loss is the antithesis of profit, and both are determined in the same manner unless otherwise provided in the contract.3. Courts, § 153*—what effect given to dictum on subsequent appeal. Though the statement of the Supreme Court on a former appeal as to a question not then before the court may he regarded as dictum, it will, nevertheless, on a .subsequent appeal be taken by the Appellate Court as indicating the view of the Supreme Court on a point at that time, especially when not inconsistent with anything heretofore said in the case.4. Partnership, § 89*—when advances by partners a firm obligation. Advances by partners which cannot be repaid by reason of a deficiency in the assets are to be treated as a debt of the firm.5. Interest, § 5*—when interest not allowed on advances not repaid to partner. Hurd’s Rev. St., ch. 74, sec. 2 (J. & A. If 6691), does not warrant the allowance of interest on an amount decreed to be due a partner for unpaid advances to the firm, the relationship of debtor and creditor not existing between such partners and the partner in whose favor the amount is decreed.