If any Director, Officer, or Contributory of any Company. registered under this Act destroys, mutilates, alters, or falsifies any books, papers, writings, or securities, or make Company, or the debts in respect of which the several classes of contributories are liable, make Calls on all or any of the contributories, to the extent of their liability, for payment of all or any sums it deems necessary to satisfy the debts and liabilities of the Company and the costs of winding it up ; and it may, in making a call, take into consideration the probability that some contributories upon whom the same is made may partly or wholly fail to pay. their respective portions of the same ; and every such call shall be deemed a debt due to the Company.