Sheet, (ii) liens for Taxes not yet due and payable, (iii) inchoate mechanic's and materialmen's liens for construction in progress, (iv) workmen???s, repairmen???s, warehousemen's and carriers' liens arising in the ordinary course of business, and (v) all matters of record, liens and other imperfections of title and encumbrances, if any, which do not detract materially from the value or materiall