transfer of title in the same. 

( d ) Rents and profits from all property belonging to the township; tolls, from ferries, stables, markets, slaughterhouses, public bath houses, and cemeteries belonging to the township. 

( e ) Rentals for the privilege of establishing and maintaining the same. 

(f) Fees for tuition in institutions of instruction other than primary schools founded and maintained solely by the township; and for the use of water from waterworks built or maintained by the township; but nothing herein shall require the charging of suc h fees. 

( g ) Township fines. 

( h ) The proceeds of the cart and sledge tax. 

[1396-18; 1397-43 ( a-g ), 52; 1689-2; 2505-2.] 

## ARTICLE XIII 

## Real-Property Tax 

S ECTION 2349 . Tax Upon Real Property. — Every owner of real property within any township shall pay an annual ad valorem  tax thereon in an amount equal to one-half of one per centum of the value of such property, subject to the exemptions hereinbelow expres sed. 

[1397-52; 2505-2.] 

In the province of Nueva Vizcaya the tax herein provided for shall be at the rate of seven-eighths of one per centum, of which three-eighths of one per centum shall accrue to the province and four-eighths of one per centum to the township wherein the prope rty is situated. Of the three-eighths accruing to the province hereunder, one-third shall be devoted to the construction and repair of roads and bridges and the other two-thirds to any lawful provincial purpose; and of the four-eighths accruing to a townsh ip hereunder, one-half shall be devoted exclusively to the support of free public primary schools and the providing or erection of suitable school buildings, and the remaining one-half to any lawful township purpose. cEaDTA 

[2441-1.] 

S ECTION 2350 . Exemptions. — The exemptions shall be as follows: 

