ART. 81.] REVENUE AND TAXES. 555

agents, wearing apparel, fish at the time fishermen may be em-
ployed in catching, salting and packing the same, or while they

remain in their possession or that of their agents unsold, house-
hold manufactures, judgments, bonds, mortgages, promissory
notes or other securities belonging to any bank or other incor-
porated institution, the capital stock whereof is made subject to
taxation, nor to any goods, wares, merchandise or other property
belonging to persons not residents of this State, in the hands of
factors in this State for sale.

4. All the grounds and premises owned, used and occupied by
the several incorporated literary and charitable institutions of
this State, not exceeding forty acres, together with the buildings
thereon, and all the scientific instruments, libraries, furniture
and chattels belonging to and used in and about such institu-
tions, and stocks and securities held by them, or for their use,
shall be exempt from all manner of taxation for State or local
purposes; Provided, the whole value thereof shall not exceed
fifteen thousand dollars, and that all other property of such in-
stitutions shall be liable to assessment and tax.

5. No person who is not assessed to the sum of fifty dollars at
least, shall be required to pay any tax.

6. Slaves shall be classified according to their ages and sex as
follows : male slaves under the age of twelve years shall be as-
sessed at seventy-five dollars; male slaves from twelve to twenty-
one at two hundred and fifty dollars; male slaves from twenty-one
to forty-five at four hundred dollars; male slaves from forty-five
to sixty years of age at one hundred and sixty dollars; female
slaves under twelve years of age at fifty dollars; female slaves
from twelve to twenty-one years of age at two hundred dollars;
female slaves from twenty-one to forty years of age at three
hundred dollars; from forty to sixty years of age at one hundred
dollars; and the collectors in assessing such slaves shall return the
name and age of each opposite its value. This section not to
apply to the city of Baltimore.

7. Every collector, and every deputy collector, shall annually .
inform himself by all lawful means of all property in his county,
district or city liable to taxation, and which may have been
omitted in the assessment, and all buildings and improvements,
and all property created or acquired since said assessment,
and shall value the same at the full cash value thereof and