1800 REVENUE AND TAXES. [ART. 81

1904. art. 81. sec. 3. 1888, art. 81, sec. 3. 1882, ch. 460.
3. All certificates of indebtedness or evidences of debts in whatever
form made or issued by any State, territory, county public corporation
or foreign country shall be subject to valuation and assessment to the
owners thereof in the county or city in which such owners may respec-
tively reside.

See notes to sec. 2.

Exemptions.

Ibid. sec. 4. 1888, art. 81, sec. 4. 1860, art. 81, sec. 3. 1841, ch. 23, sec. 1.

1874, ch. 483, sec. 3. 1880, ch. 122. 1896, ch. 120.

1904, ch. 460. 1906, ch. 464.

4. The provisions of this sub-title shall not apply to any bonds or
stocks or evidences of indebtedness issued by the United States belong-
ing to residents of this State, nor to any property in this State belong-
ing to the United States or to this State, or to any county of this State,
or incorporated city or town in this State, nor to the real and personal
property owned and acquired by the fire insurance salvage corps of
Baltimore in pursuance of the act of 1888, chapter 72, section 2, nor
to any judgment rendered by any court of record or justice of the
peace, nor to houses or buildings used exclusively for public worship,
nor to the furniture contained therein, nor to the parsonage connected
therewith, nor to the grounds appurtenant to such houses, nor to build-
ings so exclusively used for public worship or as parsonages which are
necessary for the respective uses thereof, nor shall the provisions of
this sub-title apply to graveyards, cemeteries or cemetery company
which do not accumulate profits for any purpose except for the main-
tenance or improvement of such cemeteries or graveyards as cemeteries
or graveyards, nor to burying grounds set apart for the use of any
family or belonging to any church or congregation, nor to crops or
produce of any land in the hands of the producer or his agent, nor to
provisions and feed kept for the use and consumption of the family
of the person to whom such provisions and feed shall belong, nor to
the working tools of mechanics or artisans, moved or worked exclu-
sively by hand, nor to the first three hundred dollars in value of the
farming implements of any farmer, nor to wearing apparel of any
description except diamonds and other costly jewelry not habitually
worn on the person, nor to fish while in the possession of fishermen
employed in catching, salting and packing the same, or while in pos-
session of their agents unsold, nor to buildings, equipments and furni-
ture of hospitals, asylums, charitable or benevolent institutions or to
the grounds appurtenant thereto in any city or incorporated town of
this State which are necessary to the respective uses thereof, nor to the
buildings, equipments and furniture of hospitals, asylums, charitable
institutions of any county in this State, but not within any city or
incorporated town of this State, nor to the ground not exceeding forty
acres appurtenant respectively thereto, which are necessary for the