The opinion
OPINION ON MOTION FOR REHEARING OR TO TRANSFER TO SUPREME COURT
PER CURIAM.
In plaintiffs’ motion for rehearing or in the alternative for transfer to the Supreme Court, they contend for the first time that the proper statute of limitations is the five year statute of limitations contained in § 516.120(2) RSMo.1978 for actions “upon a liability created by statute.”
Plaintiffs made no such contention before the trial court, and no point concerning the alleged error in their brief or in oral argument. It is too late for consideration now. Samuels v. Illinois Fire Insurance Co., 354 S.W.2d 352, 363 (Mo.App.1961). Defendants’ motion is denied.