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by an individual or a family or household incident to maintaining <br />an abode. <br /> <br />Provided, however, that the exemption hereby created shall apply <br />only to such property owned and used by an individual or by a <br />family or household incident to maintaining an abode for such <br />individual, family or household and shall not be construed to ex- <br />tend to such property that is used to furnish an abode for use <br />by others from whom rent or other consideration is received. <br /> <br /> (c) Ail boats or watercraft under five tons burthen <br />used for business or pleasure are hereby declared to be a separate <br />cl'ass ef tangible personal property, the tax on which shall be <br />Four Dollars ($4.00) on each one hundred dollars assessed valua- <br />tion thereof. <br /> <br /> (d) Ail vehicles without motive power, used or <br />designed to be used as mobile homes or offices or for other <br />means of habitation by any person are hereby declared to be a <br />separate class of tangible personal property, the tax on which <br />shall be Four Dollars ($4.00) on each one hundred dollars assess- <br />ed valuation thereof. <br /> <br /> 4. The tax on machinery and tools used in a manufactur- <br />ing or mining business for the City of Portsmouth, Virginia, shall <br />be Three Dol.la~s ($3~.~ on~a~c~h_~ne h~nd~edd, ol~ars of assessed <br />valuation thereof. <br /> <br /> 5. An emergency exists, and this ordinance shall take <br />effect July 1, 1972. <br /> <br /> Adopted by the Council of the City of Portsmouth, Vir- <br />ginia, at a meeting held June 27, 1972. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br />-4- <br /> <br /> <br />