( a ) Property owned by the United States of America, the Government of the Philippine Islands, any provincial government, or by the township. 

( b ) Cemeteries or burial grounds. 

( c ) Churches, and parsonages or conventos appurtenant thereto, and all lands, buildings, and improvements used exclusively for religious, charitable, scientific, or educational purposes; but this exemption shall not extend to property held for investment, or which produces income, even though the income be devoted to some one or more of the purposes above specified. 

( d ) When the entire assessed valuation of real property in any one township, belonging to a single owner, shall be less than the sum of two hundred pesos, the tax thereon shall not be collected, though in any event the property shall be valued for the purp oses of assessment and record shall be kept thereof as in other cases. HTDCAS 

( e ) Land held by a homesteader under an application filed in accordance with law, prior to the vesting of title in him by the issuance of a patent; but this exemption does not extend to buildings and improvements thereon the title to which is not in the Go vernment. 

(f) Machinery, which term shall embrace machines, mechanical contrivances, instruments, tools, implements, appliances, and apparatus used for industrial, agricultural, or manufacturing purposes. 

[1397-53.] 

S ECTION 2351 . Declaration by Owner-Assessment. — Every person eighteen or more years of age who owns property in the province, or who has within his control any owner of property in the province who is less than eighteen years of age, shall appear before t he president of the township in which such property lies between the first and fifteenth days of January of each year, and shall declare the value of his property, and the value of that of any property owner less than eighteen years of age who is within hi s control. If it shall be inconvenient or impossible for him to appear before the president he shall make a sworn declaration in writing as to the value of such property, and shall cause this statement to be delivered to the president between the dates abo ve fixed. His declaration shall be accepted as true, unless the provincial treasurer or some other 

