Acts of the General Assembly of the State of Virginia: Passed At the Session ...

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Acts of the General Assembly of the State of Virginia: Passed At the Session ...
Virginia
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The aggre- gate of principal, interest, and exchange shall constitute the , amount of a bond, demand, or claim due aifd payable, and the principal, less the interest, when the bond, demand, or claim bears no interest, shall constitute the value of a bond, de- mand, or claim not yet due and payable. But no bond, de- mand, or claim constituting a part of the capital as defined in this act, of a business done out of the state, shall be included in this section.
Second — He shall ascertain from eac
...h person in his district Vaiae of capital the value of capital, including moneys, ci:edit8, or other thin^ remaining invested, whether said investment was made origi- nally in this or any other state or country, loaned, used, or employed in business out of this state, by himself, his agent, or other person for him.
Third — ^He shall ascertain the value of all capital of incor- oapitai of incor- porated joint stock companies, not otherwise taxed ; but real gjjf*®^ compa- estate and all other property belonging to such company, not employed in the busmess thereof, shall not be held to be capi- tal, but shall be listed and taxed as property and not as capital.


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