830 REVENUE AND TAXES. [ART. 81

do not accumulate profits for any purpose except for the maintenance
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 provi-
sions 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 work-
ing tools of mechanics or artisans, moved or worked exclusively by hand,
nor to the first three hundred dollars in value of the farming imple-
ments 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 possession of their agents
unsold, nor to buildings, equipments and furniture of hospitals, asy-
lums, charitable or benevolent institutions or to the grounds appurte-
nant thereto in any city or incorporated town of this State which are
necessary to the respective uses thereof, nor to the buildings, equip-
ments 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 respective uses thereof,
nor to buildings, furniture, equipment or libraries of incorporated

educational or literary institutions, or to the ground appurtenant there-
to, in any city or incorporated town of this State which are necessary
to the respective uses thereof, nor to the buildings, equipments and fur-
niture of hospitals, asylums, charitable or benevolent institutions of
any County in this State, but not within any incorporated city or town

of this State nor to the ground not exceeding forty acres appurtenant
respectively thereto which are necessary for the respective uses thereof,
nor to the buildings, furniture, equipment or libraries of incorporated

educational or literary institutions or to the grounds appurtenant thereto
in any city or incorporated town of this State which are necessary for
the respective uses thereof, nor to the buildings, equipment or libraries

of incorporated educational or literary institutions in any County of
this State, nor to the ground not exceeding forty acres appurtenant
thereto which are necessary for the respective uses thereof, nor to the
personal property of any corporation by this State, and having capital

stock divided into shares when said shares of said corporation are sub-
ject to taxation under the laws of this State and when such personal
property is returned for the purpose of valuing in the valuation of the
shares, nor to the tools, machinery, manufacturing implements and
engines of corporations, firms and individuals actually engaged in manu-
facturing as provided for in Section 164 as amended by the Act of 1914,
Chapter 528, nor to the shares of stock of railroad companies working
their roads by steam power, incorporated by or under the laws of this
State which are subject to taxation upon their gross receipts within this
State, and to County and municipal taxation upon their respective real