LLOYD LOWNDES, ESQUIRE, GOVERNOR.

mortgage of property partly in this State and partly in some
other State or States, are now subject to valuation and assess-
ment under the laws of this State. All other property of every
kind, nature and description within this State, except as pro-
vided by the fourth section of this article, shall be valued and
assessed for the purpose of State, county and municipal taxa-
tion to the respective owners thereof in the manner prescribed
by this article, provided, nothing contained in this section or
act shall repeal, modify or affect sections 86 and 86 "A" of
this article relating to the taxation of savings banks or the
act of 1892, chapter 704, relating to the taxation of distilled
spirits.

155

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 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 pro-
visions of this article apply to graveyards, cemeteries or ceme-
tery companies which do not accumulate profits for any pur-
pose 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 belong-
ing 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 hun-
dred 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, equipment 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 is necessary to the respective uses thereof, nor to
the buildings, equipments and furniture of hospitals, asylums,
charitable or benevolent institutions in any county of this

Exemptions
from taxa-
tion.