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(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 tanqible 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 ($3.00) Dollars on each one hundred dollars of assessed <br />valuation thereof. <br /> <br /> 5. An emargency exists, and this ordinance shall take <br />effect July 1, 1971. <br /> <br /> Adopted by the Council of the City of Portsmouth, Vir- <br />ginia, at a meeting held June 22, 1971. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />