QuestionsQuestions (Act No. 2204)
Act No. 2204 exempts certain personal property from attachment and execution for delinquency in the payment of land tax.
Tools and implements necessarily used by the debtor in his trade or employment are exempt.
One horse or cow, or carabao, or other beast of burden that the debtor may select and that is necessarily used by him in his ordinary occupation is exempt.
The debtor’s necessary clothing and that of all his family are exempt.
Household furniture and utensils necessary for housekeeping and used for that purpose by the debtor are exempt, provided they are selected by the debtor and have a value not exceeding seventy-five pesos.
Provisions actually provided for individual or family use sufficient for three months are exempt.
Professional libraries of lawyers, judges, clergymen, doctors, school-teachers, and music teachers are exempt, not exceeding five hundred pesos in value.
One fishing boat and net, not exceeding the total value of twenty-five pesos, that is the property of any fisherman and is used by lawful means by which he earns a livelihood.
It means the specified personal property cannot be seized (attached) or sold/levied through execution as a remedy for land tax delinquency.
No. Only the specific categories enumerated in Section 1 are exempt, and some have requirements (e.g., necessary use, selection, purpose) and monetary limits.
Because exemption applies only when the tools/implements or the beast of burden are actually necessary for the debtor’s trade, employment, or ordinary occupation—not merely owned.
For items like the beast of burden and household furniture/utensils (under the stated caps), the Act expressly states that the debtor may select the particular property covered by the exemption.
They must be necessary for housekeeping, used for that purpose by the debtor, selected by the debtor, and have a value not exceeding seventy-five pesos.
They set maximum values for the exempt property; if the value exceeds the stated cap, exemption would not apply beyond that limit (as interpreted under the Act).
They must be provisions actually provided for individual or family use sufficient for three months.
It was to take effect on its passage.
No, because the exemption for one fishing boat and net is limited to cases where their total value does not exceed twenty-five pesos.