SECTION  2614 . Revenues . — The revenues of the municipality shall be devoted exclusively to local public purposes. They shall be derived in addition to those prescribed in section two thousand six hundred and eleven hereof, from the following sources: DS EIcT ( a ) Land taxes . — The assessment and collection of an  ad valorem  tax on all land, buildings, and improvements in the municipality shall be made in accordance with the provisions and restrictions of the Real Property Tax Law, in force in the department. ( b ) Fisheries and fishing privileges . — The granting of privilege of fisheries, other than pearl or shell fisheries, in fresh-water streams, lakes, and tidal streams, included within the municipality and not the property of any private individual, and in t he marine waters included between two lines drawn perpendicular to the general coast line from points where the boundary lines of the municipality touch the sea at high tide, and a third line parallel with the general coast line and distant from it three m arine leagues. When municipalities are so situated on opposite shores that there is less than six marine leagues of marine waters between them the third line shall be a line equally distant from the opposite shores of the respective municipalities. Where f resh-water lakes are not included within the limits of any one municipality, or where fresh-water or tidal streams form boundaries between municipalities, disputes which may arise as to the waters within which any municipality may exercise the right of tax ing the granting of the privilege of fisheries shall be referred by each municipality to the provincial board of the province to which it belongs for settlement, subject to appeal to the department governor, whose decision shall be final. IEcDCa ( c ) Rents and profits — Municipal property . — Rents and profits from all property belonging to the municipality, tolls from ferries, municipal stables, markets, slaughterhouses, bath houses, laundries, pounds, and cemeteries. ( d ) Rentals of privileges . — Rentals for the privilege of establishing and maintaining the same. EaIDAT ( e ) Tuition fees . — Fees for tuition in institutions of instruction, other than primary schools, founded and maintained solely by the municipality; but nothing herein shall require the charging of such fees. cCAIaD Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 840