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<br />
<br />(lo)
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<br />The aggregate value of all pianos, organs, victrolas, phonographs
<br />and recox~s zo be used therewith and all other musical instruments
<br />of whatever kind, radio instruments and equipment°
<br />
<br />(11) ~ne aggregate value of all oil paintings, pictures, statuary, curios,
<br /> articles of virtue and works of art°
<br />
<br />(12) The aggregate value of all diamonds~ cameos or other precious stones
<br /> and all precious metals as ornaments or jewelry.
<br />
<br />(13) The aggregate value of all boats or water craft under five tons burthen
<br /> used for business or pleasure.
<br />
<br />(14)
<br />
<br />The aggregate value of all ships, tug boats, barges, boats or other
<br />craft or five tons burthen or over and all other floating property, not
<br />required to be assessed by the State Corporation Commissxon, used for
<br />business or pleasure, together with their tackle, rigging, furniture
<br />and all else that pertains to them or of any share or interest therein~
<br />though such boats or other water craft or any one of them may not be
<br />at the time of the assessment in waters of the State.
<br />
<br />(15)
<br />
<br />The aggregate value of all other tangible personal property not herein
<br />specifically enumerated, includin~ the value of all seines, pound nets,
<br />lykes, wires and other devices for catching fish and the aggregate value
<br />of all toll bridges, turnpike~ and ferries, except steam ferries owned
<br />and operated by a chartered company~ and the value of all poles, wires,
<br />switchboards, telephone or telegraph instruments, apparatus and other
<br />such property, owned by any person~ firm~ association or company not
<br />incorporated.
<br />
<br />(16) Tangible Personal Property used or employed in trades and businesses
<br /> hereinafter mentioned.
<br />
<br /> Amusement business, including theatres of every kind and class; auctioneers,
<br />barbers, including beauty shops, bowling, billard and pool rooms, collection agencies,
<br />contractors, plumbers and steam fitters, educational institutions whose property is
<br />taxable under the Constitution and laws of this State, garage business~ hospitals,
<br />hotels, laundries, including cleaning, pressing and dyeing establishments, IodginE
<br />and boarding houses, motor vehicle carriers, photographs~ restaurants, including eat-
<br />ing houses and cafeterias, shoe shining business~ taxi-cab businese~ including the
<br />business of motor vehicle hiring, transfer business~ and undertakers and funeral direc-
<br />
<br /> The tax o~ machinery and tools for the City of Portsmouth, Virginia~ shall be
<br />One Dollar ($1.00) on each one hundred dollars of assessed valuation thereof°
<br />
<br />Classification of Machinery and Tools°
<br />
<br /> This shall mean only machinery and tools used in a manufacturing or mining
<br />business.
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