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(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 %~ich shall be Two Dollars and Seventy-five Cents ($2.?5) on each one hun- dred dollars assessed valuation thereof. (3) The tax on machinery and tools for the City of Portsmouth, Virginia, shall be (~e 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 manufacturin~ or mininE business° (4) The annual taxes on real estate shall bepaid in four equal install- merits: the first installment for the year 1962 shall be paid on or before M~rch 3t, 1962, the second installment for the year 1962 shall be paid on or before June 30, 1962, the third installment for the year 1962 shall be paid on or before September 30, 196~, and the fourth installment for the year 1962 shall be paid on or before December 5, t962. In ~he event any installment of taxes on real estate is not paid on /~before~ the time the same is due and payable there shall be added thereto a ~lty of five per cent of the amount of such unpaid installment, and such installment shall hear interest of one-half of one percent per.month, or frac- tion thereof, from the date the same is due and payable until paid° Should any installment of taxes on real estate be not paid before the property is advertised or posted as delinquent, an expense charEe of twenty- five cents for each installment on each parcel assessed s~all be collected. (5) Any person failing to pay the taxes on tangible personal property and machinery imposed by this ordinance on or before December 5, 1962, shall incur a penalty of five per cent on the amount of said taxes. Should said t~xes not be p~id by December 5, 1962, interest at the rate of six per cent per annum from that date until paid shall likewise be added. (6) All inmeres~ and penalties shall be added to the taxes and collected by the City Treasurer as a part thereof o Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held on January 23, 1962o City Clerk.