LOCAL GOVERNMENT AND TAXATION 



117 



Property class 



Kinds of propert\' included 

 in each class 



Livestock 



Gas pumps and tanks 



Portable property 



Wood and lumber 



Horses 



Asses and mules 



Oxen 



Cows 



Other neat stock 



Sheep 

 Hogs 



Fowl 



Fur-bearing animals 

 Domestic rabbits 



All gas pumps and tanks 

 employed in the distribution 

 and sale of gasoline and 

 other motor vehicle fuels 



Vehicles exclusive of motor 



Boats and launches not in- 

 cluded in stock in trade. 



Portable mills. 

 Road construction and re- 

 pairing machinery. 



Well-drilling machinery. 



All wood, timber logs and 

 lumber manufactured or 

 unmanufactured. 



Property tax 

 e.xemptions 



Two years of age or less. 



Two years of age or less. 



Two years of age or less. 



Two years of age or less. 



Two years of age or less. 

 Registered bulls, if available 



for breeding purposes at a 

 reasonable fee. 



Twelve months of age or 

 less. 



Six months of age or less. 

 Two or less hogs per fam- 



ily. 



Two months of age or less. 

 Aggregate value of $50 or 

 less. 



None. 



Two months of age or less. 

 Aggregate value of $50 or 

 less. 



None. 



Aggregate valuation of $100 

 or less. 



Aggregate valuation of $100 

 or less. 



None. 



None. 



None. 



Aggregate value of $50 or 

 less. 



In addition to the above exemptions, all soldiers who served for 30 days or 

 more in the United States army in time of war, and their wives or widows, are 

 granted exemption from taxation on all taxable property to the value of $1,000, 

 provided they own property having a total value of less than $5,000'. The exemp- 

 tion applies to taxable property, but all real and personal property is included 

 in the $5,000 of valuation. A similar exemption is allowed the blind, but applies 

 only to the individual and not to wives or widows. 



