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operated by a chartered company~ and the value of all poles~ wires, switchboards, Telephone or telegraph instruments, apparatus and other such property, owned by any. person, firm, association or company not incorporated. (15) Tangible Personal Property used or employed in trades and businesses hereinafter mentioned: Amusement business, including theatres o£ every kind and class; auctioneers, barbers, including beauty shops, bowling, billard and pool rooms, collection agencies, contractors, plumbers and steam fitters, educational institutions whose property is taxable under the Constitution and laws of this State, garage , hospitals~ hotels, laundries, including cleaning, pressing and dyeing establishments, lodging and boarding houses, motor vehiflle carriers, photographs, restaurants, including eating houses and cafeterias, shoe shining business, taxicab business, including the business of motor vehicle hiring, transfer business, undertakers and £Uneral 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 personal 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 homes 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, {3) The tax on machinery and tools for the City of Portsmouth, Virginia, shall be One Dollar ($1.00) on each one hundred dollars of assessed valuation thereof. Classification of Machinery and Tools: ThiS' shall mean only machinery and tools used in a ,~-manufacturing or mining business. The annual taxeson real estate shall be paid in installment for 'the year 1963