the finder and the keeper of a hotel in which money or other thing of value is found.1 The owner of a tannery neglected to remove all of the hides he had placed in the vats. The land was sold, and, forty years later, a laborer discovered the hides. Held, that the representative of the owner was entitled to them.2 Property is not lost, in the sense of the rule, if it was intentionally laid on a table, counter, or other place, by the owner, who forgot to take it away. In such case the proprietor of the premises is entitled to the custody. Whenever the surroundings show that the article was deposited in its place, the finder has no right of possession against the owner of the building. An article casually dropped is also within the rule.1 See ABANDON, 1; ESTRAY; REWARD, 2; TREASURETROVE; TROVER. 2. A corporation engaged in business within a State is said to be "found" doing business there.3 To give the Federal courts jurisdiction in personam over a foreign corporation, in the absence of a voluntary appearance, it must appear, as a fact, that the corporation is carrying on business in such foreign State or district; that such business is transacted or managed by some agent or officer representing the corporation, and some local law must make the corporation amenable to suit there. "Not found" is an abridged form of return which usage sanctions. It imports that the defendant was not found within the meaning of the precept, that is, after proper effort to find him in the due execution of the precept.1 See RESIDE. 4. To arrive at as a conclusion; to conclude or terminate formally: as, to find an indictment, a verdict. If the grand jury are satisfied of the truth of an accusation, they indorse upon it "a true bill." The indictment is then said to be "found." To this at least twelve jurors must agree. Opposed, "not found." 2 Finding. The decision of a judge, arbitrator, jury, or referee. Finding against evidence. A finding which negatives the existence of a fact admitted by the pleadings; also, a finding not sustained by the evidence. 3 General finding; special finding. Issues of fact in civil cases in any circuit court may be tried and determined by the court, without the intervention of a jury, whenever the parties, or their attorneys of record, file with the clerk a stipulation in writing waiving a jury. The finding of the court upon the The presence of the chief officers of a corporation facts, which may be either general or special, in a State other than that of its creation does not change its residence, nor does the fact that the officers take into such State corporate property for exhibition and advertisement, bring the corporation into the State as an "inhabitant," or so that it can be "found" there. Corporations are citizens of the State under whose laws they are created. They cannot, by engaging in business in another State, acquire a residence there. 3. "Find" and "found," said of a defendant as to whom a summons or other process has been issued, have a technical meaning, the equivalent of the Latin inventus, come upon, met.7 Opposed, "not found:" non est inventus, he has not been found; abbreviated n. e. i. 1 Hamaker v. Blanchard, 90 Pa. 379 (1879), cases, Trunkey, J. 2 Livermore v. White, 74 Me. 452 (1883), cases. 3R. S. § 739; Exp. Schollenberger, 96 U. S. 378 (1877); Blackburn v. Selma, &c. R. Co., 2 Flip. 535 (1879); Robinson v. Nat. Stock-Yard Co., 12 F. R. 361 (1882); Mohr Distilling Co. v. Insurance Cos., ib. 474, 476 (1882), cases; Merchants' Manuf. Co. v. Grand Trunk R. Co., 13 id. 358, 360 (1882), cases. United States v. American Bell Telephone Co., 29 F. R. 17 (1886), cases, Jackson, J.; 32 id. 437. shall have the same effect as the verdict of a jury.4 The parties are concluded by the propositions of fact which the evidence, in the opinion of the court, establishes. Whether general or special, the finding has the same effect as the verdict of a jury; and its sufficiency to sustain the judgment is the only matter for review, the "sufficiency" of the finding, not of the facts, is meant. Special finding. A statement of the ultimate facts on which the law must determine the rights of the parties.7 The finding of a referee should have the precision of a special verdict; it should specify with distinctness the facts found, and not leave them to be inferred. SEE VERDICT, Special. 1. An amicable composition or agreement of a suit, actual or fictitious, by leave of the king or of his justices, whereby 1 International Grain Ceiling Co. v. Dill, 10 Bened. 95 (1878), Choate, J. 24 Bl. Com. 305. 3 Silvey v. Neary, 59 Cal. 98 (1881); Harris v. Harris, ib. 620 (1881). R. S. § 649. R. S. § 700; Ryan v. Carter, 93 U. S. 81 (1876), cases; * Carpenter v. Westinghouse Air Brake Co., 32 F. R. Tyng v. Grinnell, 92 U. S. 469 (1875), cases; 18 Wall. 254; 434 (1887), Brewer, J. Fales v. Chicago, &c. R. Co., 32 F. R. 678-79 (1887), cases. Carter v. Youngs, 42 N. Y. Supr. Ct. 172 (1877), Sanford. J. 103 U. S. 556; 112 id. 604. • Walnut v. Wade, 103 U. S. 688 (1880). 7 Norris v. Jackson, 9 Wall. 127 (1869), cases. 8 Mason Lumber Co. v. Buchtel, 101 U. S. 637 (1879). L. finis, end.