ART. 81.] EXEMPTIONS. 1209

Exemptions.

P. G. L , (1860,) art 81, sec. 3 1841, ch 23, sec. 1. 1874, ch. 483, sec. 3

1880, ch. 122.

4. The provisions of sections 2 and 3 of this article shall not

apply to any bonds, stock or evidence of debt issued by the United
States, or to any property belonging to the United States, or to
this State, or to any county, or incorporated city or town in this
State, nor to houses or buildings used exclusively for public
worship, or to the furniture contained therein, or to the parsonages

connected therewith, or to the grounds appurtenant to such
nouses, or to buildings so exclusively used for public worship, or

as parsonages which are necessary for the respective uses thereof;
nor shall the provisions of said sections apply to graveyards, cem-

eteries or cemetery companies which do not accumulate profits
for any purpose except the maintenance or improvement of such
cemeteries or graveyards as cemeteries or graveyards; nor to bury-
ing grounds set apart for the use of any family, or belonging to
any church or congregation, or to the crop or produce of any
land in this State in the hands of the producer or his agent; or to
the provisions kept for the use and consumption of the family of
the person to whom the same shall belong; or to the working tools
of mechanics and manufacturers, moved or worked exclusively by
hand; or to wearing apparel of any description; or to fish while
in the possession of the fishermen employed in catching, salting
and packing the same, or while in the possession of their agents
unsold; or to the buildings, equipment and furniture of hospitals,
asylums, charitable or benevolent institutions, or to the ground
appurtenant thereto, in any city or incorporated. town in this
State, which is necessary for the respective uses thereof; nor to
the buildings, equipment and furniture of hospitals, asylums,
charitable or benevolent institutions, in any county of this State,
but not within any city or incorporated town in this State, nor to
the ground, not exceeding forty acres, appurtenant respectively
thereto, which is necessary for the respective uses thereof; nor to
the buildings, furniture, equipment or libraries of incorporated

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