526 REVENUE AND TAXES. [ART. 81

in some other State or States, are now subject to valuation and
assessment under the laws of this State. All other property of
every kind, nature and description within this State, except as
provided by the fourth section of this article, shall be valued and
assessed for the purpose of State, county and municipal taxation
to the respective owners thereof in the manner prescribed by
this article; provided, nothing contained in this section or article
shall repeal, modify or affect sections 86 and 86 A, relating to the
taxation of savings banks, or sections 204 to 213, both inclusive,
relating to the taxation of distilled spirits.

Exemptions.

1896, ch. 120.

4. The provisions of this article shall not apply to any bonds
or stocks or evidence of indebtedness, issued by the United States
belonging to residents of this State nor to any property in this
State belonging 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 houses or buildings used exclusively for public worship,
nor to the furniture contained therein, nor to the parsonage con-
nected therewith, nor to the grounds appurtenant to such houses,
nor to buildings so exclusively used for public worship or as par-
sonages which are necessary for the respective uses thereof, nor
shall the provisions of this article apply to graveyards, ceme-
teries or cemetery companies which 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 provisions
and fuel kept for the use and consumption of the family of the
person to whom such provisions and fuel shall belong, nor to
the working tools of mechanics or artisans, moved or worked
exclusively 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 possession of their agents unsold, nor to buildings,