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establishments, lodging and boarding houses, motor vehicle carriers, photographs, restaurants, including eating houses and cafeterias, shoe shining business, taxicab business, including the business of motor vehicle hiring, transfer business, an~ undertakers and funeral directors. (b) All, boats or watercraft under five tons burthen used for business or pleasure are hereby declared to be a separate class of tangible pe~r?onal property, the tax on which shall be Two Dollars and Seventy-five Cents ($2.75) on each one hundred dollars assessed valuation thereof. (c) All vehicles without motive power, used or designed to be used as mobile hames or offices or for other means of habitation by any person are hereby declared to be a separate class of tangible personal property, the tax on which shall be Two Dollars and Seventy- five Cents ($2.75) on each one hundred dollars assessed valuation thereof. 4. The tax on machinery and tools used in a manufacturing or mining business for the City of Portsmouth, Virginia, shall be One ($1.00) Dollar on each one hundred dollars of assessed valuation thereof. 5. (a) The annual taxes on real estate shall be paid in four equal installments: the first installmerz for the year 1965 shall be paid on or before March 31, 1965, the second installment for the year 1965 shall be paid on or before June 30, 1965, the third installment for the year 1965 shall be paid on or before September 30, 1965, and the fourth installment for the year 1965 sha~ll be paid on or before December 5, 1965, (b) In the event any installment of taxes on real estate is not paid on or before the tLme the same is due and payable there shall be added thereto a penalty of five per cent of the amount of such unpaid installment, and such installment shall bear interest of one-half of one per cent per month, or fraction thereof, from the date the same is due and payable until paid. (c) Should any installment of taxes on real estate be not paid before the property is advertised or posted as delinxtuent, an expense cha~ of twenty-five cents for each installment on each parcel assessed shall be collected. 6. Any person failing to pay the~ taxes on tangible personal property, and mach~uery and tools imposed by this ordinance on or before December 5, 1965, shall incur a penalty of five percent on the ~mOunt of said taxes. Should said taxes not be paid by December 5, 1965, -3-