1794 REVENUE AND TAXES. [ART. 81

tion and assessment to the owners thereof in the county or
city in which such owners may respectively reside.
Bonaparte v. State, 63 Md. 472.

Exemptions.

1888, art. 81, 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

4. The provisions of this sub-title shall not apply to any
bonds or stocks or evidences 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 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 con-
tained therein, nor to the parsonage connected therewith, nor
to the grounds appurtenant to such houses, nor to buildings so
exclusively used for public worship or as parsonages which are
necessary for the respective uses thereof, nor shall the provi-
sions of this sub-title apply to graveyards, cemeteries or ceme-
tary company 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 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
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, equipments and furniture 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