The water wheels, steam engines, boilers, all shafting, whether upright or horizontal, and hangers for the same, except such as are used to drive a special machine, all drums, pulleys, wheels, gearing, steam pipes, gas pipes, gas fixtures, water pipes, and fixtures, kettles and vats, set and used in any mechanical or manufacturing establishment, are declared to be real estate whenever they belong to the owner of the real estate to which they are attached.
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