“Capital" — signifies the actual estate, whether in money or property owned by an individual or

corporation; it is a fund with which it transacts the business, which would be liable to its creditors,
and which in case of insolvency, passes to the receiver.

n.)"Capital investment" - is the capital which a person employs in any undertaking or which he
contributes to the capital of a partnership, corporation, or any other juridical entity or association in a
particular taxing jurisdiction.

o.) "Carenderia" — refers to any public eating place where foods already cooked are served a price.

p.) "Charges" — refer to pecuniary liability, as rents or fees against persons or property.

q.) "Collecting agency" — includes any person other than a practicing lawyer, engaged in the
business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by
subscribers or customers applying and paying for such service. (See Mercantile Agency).

r.) "Compounder" — refers to any person who without rectifying, purifying, or refining distilled
spirits shall by mixing such spirits, wine or other liquor with any materials except water, manufacture
any intoxicating beverage whatever.