Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1878-01-24
LEGAL NOTICES.
COMMISSIONERS NOTICE.

I will commence my assessments for tho cor
poraton on the lat day Of February for the pre-
sent year. As there appears to be some doubt
| as to what should be given in under the head OF
moneys, bonds, &c, and as TO whist merchant
should give in as capital employed in business,
for the benefit Of those interested they will find
annexed an extract from the State revenue lsWs
defining those subjects of taxation.
GEO. DUFFEY, Comm'r. of Revenue.
Extract from State Revenue Laws.1
The value in this State Of all bonds, notes, and
in cases Of doubt, ss we'll as the value thereof
shall be determined by tho commissioner in.
Guiding bonds due from railroad and canal COM
panies bonds of towns counties and cities, and
bonds Of other States and corporations, demands
and claims, however evidenced, owing or COM
ing to you. whether due or not from debtors
residing out Of or within this State or country,
whether secured by deed Of trust, or by judg-
ment or not, deducting from the aggregate
amount thereof all such bonds, demands, o.
claims not otherwise deducted, owing to others
from you as principal debtor ana not as guar
quired to exhibit and make oath 10 list Of all
bonds, notes and other evidences of debt due
and payable to such persons III excess OF Sl0O;
the amounts of such bonds and notes and other
evidences of debt under $lOO each, to be given
in un der oath, in the aggregate, which said list
Snoii no aiS SuOo Wy tao AAtat.sstoooAS "H. A.
turned to the taxpayer. 1.-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, dcmand 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 the 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 origi-
ally in this or in any other State or country, loan
ed, used or employed in business out ofthis State,
by yourself. your agent, or other person for
you. The value of all capital of incorporated
joint stock companies, building or loan associa'
Lion, not 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. .....-
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 the 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 as such capital but 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 the subject Of
such business jan 2l-tF1