To liquidate or render certain. To fasten a liability upon one. To transform apossible or contingent liability into a present and definite liability. Zimmerman v.Canfield. 42 Ohio St. 40S: Polk v. Minnehaha County. 5 Dak. 129. 37 N. W. 03; Logansport& W. V. Gas. Co. v. Peru (C. C.) 89 Fed. 187.