Capital

(1) The amount of money invested in a business; the fund dedicated to a business to support its credit, to provide for contingencies, to suffer diminution from losses, and to derive accretion from gains and profits.

30 Fed. 410.

As used in the revenue act it does not include money temporarily borrowed. 21 Wall. (U. S.) 284. (2) "The actual estate, whether in money or property, which is owned by an individual or a corporation. In reference to a corporation it is the aggregate of the sum subscribed and paid in by the shareholders, with the addition of all gains or profits realized in the use or investment of those sums." 23 N. Y. 219. (3) Affecting human life. See "Capital Crime;" "Capital Punishment."