(A) war. The treaty which determines the conditions under which a fortified place is abandoned to the commanding officer of the army which besieges it. 2. On surrender by capitulation, all the property of the inhabitants protected by the articles, is considered by the law of nations as neutral, and not subject to capture on the high seas, by the belligerent or its ally. 2 Dall. … [Read more...] about CAPITULATION
C
CAPITAL ASSET
Property that is owned by a business which has a useful life in excess of one year. This may be real property in addition to other assets such as equipment. … [Read more...] about CAPITAL ASSET
CAPITALIST
A person who subscribes to the concept of capitalism or someone who is involved in profit based business activities. … [Read more...] about CAPITALIST
CAPITULI AGRI
Head fields; lands lying at the head or upper end of furrows etc. Capitnlnm est clericornm congregatio sub nno decano in ecclesia cathedral!. A chapter is a congregation of clergy under one dean in a cathedral church. Co. Litt. 98. … [Read more...] about CAPITULI AGRI
CAPITAL ASSETS
This term applies to all property and money and the surplus and undistributed profits. … [Read more...] about CAPITAL ASSETS