Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1878-01-22
LEGAL NOTICES.
COMMISSIONERS NOTICE.

/ will commence my assessments for tho cor
porat!OE on the 1st day Of February for the pre-
sent car. AS there appears TO be some doubt
as to what should be given in under the head Of
should give in as capital employed in business,
for the benefit Of those interested they will find
annexed an extract from the State revenue laws
d, tining those subjects of taxation.
GEO. DUFFEY, Comm'r. OF Row onuo.
Extract from State Revanue Laws
The value in this State of all bonds, notes. and
other evidences of debt, (tho solvency of which.
In cases OF doubt, as we'll as the value thereof.
shall be determined by the commissioner in
Guiding bonds due from railroad and canal com.
panies, bonds OF towns, counties aud cities, and
bonds of other States and corporations, demands
and claims, however evidenced, owing or COM
ing to you, whether duo or not, from debtors
residing out of or within this State or country,
whether secured By decd Of trust, or by judg.
ment or not, deducting from the aggregate
amount thereof all such bonds, demands, O..
| from you a. principal debtor and not as guar
antor endorser, or surety. Each person is re-
quired to exhibit and make oath TO list of all
bonds, notes and other evidences or debt due
and payable to such persons, III excess OF SlOO /;
the amounts of such bonds and notes and other
evidences of debt under $500 each, to be given
in under oath, in the aggregate, which said list
shall be signed by the commissioner, and re.
turned to the taxpayer. [The aggregate Of
principal, interest, and exchange shall constitu'
10 the amount Of bond. demand or claim due
and payable, and the principal, with interest
rebated when the bond, demand, or claim bears
no interest, shall constitute the amount Of bond
demand or claim not yet due and payable. But
no bond, demand or claim constituting part
Of tho capital Of business done out of the State
shall be included. The value of capital, includ-
ing moneys. credits or other thing remaining in
vested, whether said investment was made origl'
ally in this OF in any other Ststeor country, loan
3D. used or employed in business out ofthis State,
by yourself, your agent, or other person fol-
you. The value Of all capital of incorporated
oint stock companies, building or loan associa.
ton, no! otherwise taxed. Real estate belong
ing to such company, shall not be held to be
capital, but shall be listed and taxed IS property
and not as capital .....- ..s".......... ..
The amount Of capital invested, used, or employ
ed in any trade or business, not otherwise taxed.
Moneys and credits actively used and employ
ed in carrying on trade or business, including
goods, wares and merchandise on hand, and all
solvent bonds, demands or claims made or con-
tracted in tho course of business during the pre-
ceeding year, shall be held to be capital in such
trade or business, and shall not be taxed other.
wise than IS such capital bu. real estate shall
not be listed as such capital but shall be assess.
ed and taxed as other specific property but
nothing herein shall be held to exclude from
taxation any property which is tho subject OF
such business jan Zl-tFl