Exemptions from land-tax levy
- Section 1 exempts the following property from attachment and execution for delinquency in the payment of the land tax:
- Tools and implements necessarily used by the debtor in his trade or employment.
- One horse or cow, or carabao, or other beast of burden, such as the debtor may select, and necessarily used by him in his ordinary occupation.
- His necessary clothing, and that of all his family.
- Household furniture and utensils necessary for housekeeping, and used for that purpose by the debtor, such as the debtor may select, of a value not exceeding seventy-five pesos.
- Provisions actually provided for individual or family use sufficient for three months.
- Professional libraries of lawyers, judges, clergymen, doctors, school-teachers, and music teachers, not exceeding five hundred pesos in value.
- One fishing boat and net, not exceeding the total value and of twenty-five pesos, the property of any fisherman, by the lawful use of which he earns a livelihood.
- Section 1 limits the exemptions to the listed personal property categories and their stated value/quantity conditions.