Laws concerning the agricultural activities of private individuals go beyond the scope of the work undertaken by the drafters. Artisans and artisans who do not resort to hired labor at all or use hired workers on a very limited scale (up to 3 people) are considered by our legislation, especially tax legislation, from a different angle than private capitalists. However, a book covering the legal status of private capital in industry and trade can ignore the existence of a large group of participants in the turnover, representing a special small variety of private capital, which is still largely outside the orbit of the state economy and outside the system of commercial cooperation.