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Stone, otherwise known as Rock is a type of natural resources used for the majority of Buildings. They spawn randomly on the map, and on default gives 1 stone per hit. However, different weapons may make harvesting more effective. The Miner Hat also rewards the tamer 2 more stone per hit, although it costs 
Gold in the in-game shop.
Stone is very important - anywhere from building a base with Walls and Towers to PvP with Spikes cost a great sum of stone. Therefore, try to keep your stone supply sustainable, and make sure to mine some (or kill other players) when it drops low.
In the Volcano Biome, they are called basalt, and there is a theory that Basalt Golems will be added to Taming.io.