Every town-lot in Toronto, Kingston, Niagara, and Queenston, L50; every town-lot in Cornwall, Sandwich, Johnstown, and Belleville, L25; every town-lot on which a dwelling is erected in Brockville, L30; do. in Bath, L20; every acre of arable, pasture, or meadow land, 20s.; every acre of uncultivated land, 4s.; every house built with timber, squared or hewed on two sides, of one story in height, and not two stories, with not more than two fireplaces, L20; for every additional fireplace, L4; every dwelling-house built of squared or flatted timber on two sides, of two stories in height, with not more than two fireplaces, L30, and for every additional fireplace, L8; every framed house under two stories in height, with not more than two fireplaces, L35, and for every additional fireplace L5; every brick or stone house of one story in height, and not more than two fireplaces, L40; every additional fireplace, L10; every framed, brick, or stone house, of two stories in height, and not more than two fireplaces, L60; every additional fireplace, L10; every grist-mill wrought by water, with one pair of stones, L150; every additional pair, L50; every sawmill, L100; every merchant's shop, L200; every storehouse owned or occupied for the receiving and forwarding of goods, wares, or merchandize, for hire or gain, L200; every stud-horse, kept for hire or gain, L100; every horse of the age of three years and upwards, L8; oxen of the age of four years and upwards, per head, L4; milch cows, per head, L3; horned cattle, from the age of two years to four years, per head, L1; every close carriage with four wheels, kept for pleasure, L100; every phaeton, or other open carriage, with four wheels, kept for pleasure only, L25; every curricle, gig, or other carriage, with two wheels, kept for pleasure only, L20; every waggon kept for pleasure only L15; every stove in a room where there is no fireplace to be considered a fireplace. All lands are rateable, held in fee-simple, or promise of fee-simple, by the land board certificate, order of council, or certificate of any governor of Canada, or by lease. The sum levied in no case to be greater than one penny in the pound for any one year. The Queen, should she be possessed of, or in occupation of any property in the province, is exempted from the payment of taxes.