Section 271. Insolvency

1.  A  person is insolvent when the present fair
  salable value of his assets  is  less  than  the  amount  that  will  be
  required  to  pay  his  probable liability on his existing debts as they
  become absolute and matured.
    2. In determining whether a partnership is insolvent  there  shall  be
  added  to the partnership property the present fair salable value of the
  separate assets of each general partner in excess of the amount probably
  sufficient to meet the claims of his separate creditors,  and  also  the
  amount  of  any  unpaid  subscription to the partnership of each limited
  partner, provided the present fair salable value of the assets  of  such
  limited  partner is probably sufficient to pay his debts, including such
  unpaid subscription.