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142 JOURNAL OF PROCEEDINGS [Mar. 23,
certificates of debt bearing interest, issued by any
railroad or other corporation of this State, secured by
mortgage of property wholly within this State, shall
be subject to valuation, assessment and taxation to
the owner or owners thereof in the same manner as
like bonds or certificates of debt, bearing interest
and secured by mortgage of property partly in this
State and partly in some other State or States, are now
subject under the laws of this State, but the taxes
thereon shall be paid by the corporation issuing such
bonds or certificates
4. The provisions, of sections 2 and 3 of this Article
shall not apply to any bonds or 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 citv 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 houses, or to building's so ex
clusively 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, cemeteries, 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 be-
longing to any church or congregation, or to crop or
produce of any land in the hands of the producer or
his agent, or to provisions and fuel kept for the use
and consumption of the family of the person to whom
the same shall belong, or to the working tools of me-
chanics, moved or worked exclusively by hand ; or to
wearing apparel of any description, except watches,
diamonds and other costly jewelry not habitually
worn on the person, or to fish while in the possession
of the fisherman employed in catching, salting and
packing the same, or while in the possession of their
agents unsold; or to buildings, equipment and furni-
ture of hospitals, asylums, charitable or benevolent
institutions, or to the ground appurtenant thereto in.
any city or incorporated town of this State, which is
necessary to the respective uses thereof; nor to the
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