CHAPTER VIII

EXEMPTION LAWS.

The following extracts from the statutes of the various States gives the

exemption laws in so far as they apply to the collection of accounts.

ALABAMA.

The personal property of any resident of the State, to the amount of one

thousand dollars, to be selected by such resident, is exempt for any

debt contracted since the 13th of July, 1868. Every homestead, not over

eighty acres of land, if in the country, or any lot in a city, town or

village, to be selected by the owner, together with the improvements

thereon, not exceeding two thousand dollars in value, is exempt from

execution for any debt contracted since July 13th, 1868. The Statutes

provide that the homestead may consist of as much as one hundred and

sixty acres not exceeding in value two thousand dollars. (Code of Ala.

Sec. 4164 et seq.)

ALASKA.

1. Earnings of judgment debtor, for personal services rendered within

sixty days next preceding the levy of execution or attachment, when

necessary for the use of his family, supported in whole or in part by

his labor. 2. Books, pictures and musical instruments owned by any

person, to the value of seventy-five dollars. 3. Necessary wearing

apparel owned by any person for the use of himself or family, but

watches or jewelry exceeding one hundred dollars in value are not

exempt. 4. The tools, implements, apparatus, team, vehicle, harness, or

library necessary to enable any person to carry on the trade, occupation

or profession by which such person habitually earns his living, to the

value of five hundred dollars; also sufficient quantity of food to

support such team, if any, for six months; the word "team" being

construed to include not more than one yoke of oxen, or a span of horses

or mules, or two reindeer, or six dogs. Ten sheep with one year's fleece

or the yarn or cloth manufactured therefrom; two cows and five swine;

household goods, furniture and utensils to the value of three hundred

dollars; also food sufficient to support such animals, if any, for six

months, and provisions actually provided for family use and necessary

for the support of such person and family for six months. 6. The seat or

pew occupied by the head of a family or his family in a place of public

worship.

Homestead. The homestead of any family, or the proceeds thereof, is

exempt. Such homestead must be the actual abode of, and owned by such

family or some member thereof, and not exceed two thousand five hundred

dollars in value, nor exceed one hundred and sixty acres in extent, if

not located in a town or city laid off into blocks or lots, or if

located in any such town or city, one fourth of an acre.

ARIZONA.

Personal property to the amount of five hundred dollars to a family

only. One half of earnings of debtor for thirty days next previous to

levy necessary to family support are exempt. Prospector's mining tools

and camping outfit are exempt.

Homestead. Twenty-five hundred dollars in one compact; not necessary to

live on the same, but family must reside in Territory.

ARKANSAS.

The exemption law is contained in the present Constitution, and is as

follows: "Section 1. The personal property of any resident of this

State, who is not married or the head of a family, in specific articles

to be selected by such resident, not exceeding in value the sum of two

hundred dollars, in addition to his or her wearing apparel, shall be

exempt from seizure on attachment, or sale on execution or other process

from any court, issued for the collection of any debts by contract;

provided that no property shall be exempt from execution for debts

contracted for the purchase-money therefor, while in the hands of the

vendee. Sec. 2. The personal property of any resident of this State, who

is married or the head of a family, in specific articles to be selected

by such resident, not exceeding in value the sum of five hundred

dollars, in addition to his or her wearing apparel, and that of his or

her family, shall be exempt from seizure on attachment, or sale on

execution, or other process from any court, on debt by contract. Sec. 4.

The homestead outside any city, town or village, owned and occupied as a

residence, shall consist of not exceeding one hundred and sixty acres of

land, with the improvements thereon, to be selected by the owner;

provided the same shall not exceed in value the sum of twenty-five

hundred dollars, and in no event shall the homestead be reduced to less

than eighty acres, without regard to value. Sec. 5. The homestead in

any city, town or village, owned and occupied as a residence, shall

consist of not exceeding one acre of land, with the improvements

thereon, to be selected by the owner; provided the same shall not exceed

in value the sum of two thousand five hundred dollars, and in no event

shall such homestead be reduced to less than one quarter of an acre of

land, without regard to value."

CALIFORNIA.

The following property is exempt from execution for any debt, except it

be for the purchase price of such property, or a debt secured by

mortgage, lien or pledge thereon, to wit: 1st. Chairs, tables, desks and

books, to the value of two hundred dollars. 2d. Necessary household,

table and kitchen furniture of the debtor, including one sewing machine,

stoves, stove pipes and stove furniture, wearing apparel, beds, bedding,

bedsteads, hanging pictures, oil paintings and drawings drawn or painted

by any member of the family, family portraits and their necessary

frames, provisions and fuel actually provided for individual or family

use sufficient for three months, and three cows and their sucking

calves, four hogs with their sucking pigs, and food for such cows and

hogs for one month; also one rifle, one shotgun, one piano. 3d. Farming

utensils, or implements of husbandry, not exceeding in value one

thousand dollars, of the judgment debtor, also two oxen, or two horses,

or two mules and their harness, one cart or buggy, and two wagons, and

food for such animals for one month, also seed grain or vegetables

reserved or on hand for planting within six months, not exceeding two

hundred dollars in value; and seventy-five beehives, and one horse and

vehicle belonging to any person who is maimed or crippled, the same

being necessary to his business. 4th. Tools or implements of a mechanic

or artisan, notary's seal, office furniture and records; instruments and

library and necessary office furniture of a surgeon, physician,

surveyor or dentist, necessary to the exercise of their profession;

books, professional libraries and office furniture of attorneys, judges,

ministers of the gospel, editors, and school and music teachers, and all

the indexes, abstracts, books, papers, maps and office furniture of

searcher of records necessary to be used in his profession, and

instruments actually used by music teachers in giving instructions; also

typewriters used by owner in making his living, also one bicycle. 5th. A

miner's cabin, not exceeding five hundred dollars in value, also his

sluices, pipes, tools, etc., necessary for his business, not exceeding

five hundred dollars in value, and two horses, mules, or oxen, and their

harness, and food for the same for one month, when necessary to be used

for any windlass, derrick, car, pump, or hoisting gear; and the miner's

claim worked by him, and not exceeding one thousand dollars in value.

6th. Two oxen, horses, or mules and their harness and food for one

month, and one cart, wagon, dray, truck, coupe, hack, or carriage for

one or two horses, by the use of which a cartman, drayman, truckman,

huckster, peddler, hackman, teamster, or other laborer habitually earns

his living, and one horse, vehicle, and harness used by physician,

surgeon, constable, or minister of the gospel in the legitimate practice

of his profession or business, with food for such animal for one month.

7th. One fishing boat and net not exceeding the value of five hundred

dollars, the property of any fisherman, by the lawful use of which he

earns a livelihood. 8th. Poultry worth not more than seventy-five

dollars. 9th. Seamen and seagoing fishermen's wages and earnings not

exceeding three hundred dollars. 10th. Earnings for personal service

rendered within thirty days of levy, if the defendant swears they are

necessary for the use of his family residing in the State, and supported

in whole or in part by his labor; but only one-half of such earnings are

exempt where the debt is for necessaries of life. 11th. Shares in

homestead associations, not exceeding in value one thousand dollars, if

the debtor has not a homestead selected. 12th. Nautical instruments and

wearing apparel of any master, officer, or seamen of any vessel. 13th.

All moneys, benefits, etc., accruing or growing out of any life

insurance, if the annual premiums paid do not exceed five hundred

dollars; if they exceed that sum, a like exemption exists, which shall

bear the same proportion to the money, immunities, etc., so accruing or

growing out of such insurance that five hundred dollars bears to the

whole annual premiums paid. 14th. All fire-engines, etc. 15th. All

firearms, etc., required by law to be kept by any person, and one gun

selected by the debtor. 17th. All material not exceeding one thousand

dollars purchased in good faith for use in or about to be applied in

good faith to the construction, alteration, or repair of any building,

mining claim, or other improvement entered upon a judgment recovered,

for its price or foreclosure of a mortgage thereon. 18th. All machinery,

etc., necessary for constructing surface or artesian wells to the value

of one thousand dollars. 19th. Shares of stock in any building and loan

association to one thousand dollars. 20th. Moneys derived from United

States pension.

COLORADO.

Every householder, being the head of a family, is entitled to a

homestead of the value of two thousand dollars exempt from execution and

attachment while such homestead is occupied by the owner or his or her

family. Entry of homestead is made by writing the word "homestead" on

the margin of the recorded title thereof, attested by the recorder with

date of entry. There is also exempt from execution and attachment the

necessary wearing apparel of every person, and the following property of

a person being the head of a family: Family pictures, school-books, and

library, a seat or pew in any house of public worship, the sites of

burial for the dead, all wearing apparel of the debtor and his family,

all beds, bedsteads, and bedding, kept and used for the debtor and his

family, all stoves and appendages kept for the use of the debtor or his

family, all cooking utensils, and all the household furniture not above

enumerated not exceeding one hundred dollars in value, the provisions

for the debtor and his family necessary for six months, and fuel

necessary for six months. The tools and implements or stock in trade of

any mechanic, miner, or other person not exceeding two hundred dollars

in value, the library and implements of any professional man not

exceeding three hundred dollars in value, one bicycle, one

sewing-machine, working animals of any person to the value of two

hundred dollars, one cow and calf, ten sheep, and food for same for six

months, one farm wagon, cart or dray, one plow, one harrow, and other

farming implements, including harness and tackle for team not exceeding

fifty dollars in value. If the head of the family dies the family is

entitled to the exemption. There is also exemption from levy on

execution, attachment, or garnishment sixty per cent. of the amount, due

at the time of levy, of wages or earnings of the head of the family or

his wife when such family resides in the State and is dependent in whole

or in part, upon such earnings, and all wages are exempt when they do

not exceed five dollars per week.

Pension money received from the United States is exempt from all legal

process, whether in the actual possession of the pensioner, deposited or

loaned, and whether the pensioner be the head of a family or not. This

exemption runs to the pensioner's wife and children, or either of them,

in case of his death or absconding.

CONNECTICUT.

The following property shall be exempted and not liable to be taken by

warrant or execution, namely: of the property of any person, his

necessary apparel and bedding, and household furniture necessary for

supporting life, arms, militia equipments, uniforms, or musical

instruments owned by any member of the militia for military purposes,

any pension moneys received from the United States while in the hands of

the pensioner, implements of the debtor's trade, his library not

exceeding five hundred dollars in value, one cow not exceeding one

hundred and fifty dollars in value, any number of sheep not exceeding

ten nor exceeding in all one hundred and fifty dollars in value, two

swine and two hundred pounds of pork, and poultry not exceeding

twenty-five dollars in value; of the property of any one person having a

wife or family, twenty-five bushels of charcoal, two tons of other coal,

two hundred pounds of wheat flour, two cord of wood, two tons of hay,

two hundred pounds each of beef and fish, five bushels each of potatoes

and turnips, ten bushels each of Indian corn and rye, and the meal or

flour manufactured therefrom, twenty pounds each of wool and flax, or

the yarn or cloth made therefrom; the horse of any practicing physician

or surgeon of a value not exceeding two hundred dollars, and his saddle,

bridle, harness, buggy, and bicycle; one boat owned by one person and

used by him in the business of planting or taking oyster or clams, or

taking shad, together with the sails, tackle, rigging and implements

used in said business not exceeding in value two hundred dollars; one

sewing-machine, being the property of any one person using it or having

a family; one pew, being the property of any person having a family, who

ordinarily occupy it; and lots in any burying ground appropriated by its

proprietors for the burial of any person or family. So much of any debt

which has accrued by reason of the personal services of the debtor as

shall not exceed twenty-five dollars, including wages due for the

personal services of any minor child under the age of twenty-one years,

shall be exempted and not liable to be taken by foreign attachment or

execution.

Any person owning and actually occupying any dwelling and real estate

can file for record, in same manner as a deed, a declaration that he

occupies and intends to occupy said dwelling and real estate as a

homestead, and from the filing such declaration said property, to the

value of one thousand dollars, shall be exempt from execution so long as

actually occupied by the owner as a dwelling, and only the excess in

value above one thousand dollars can be set off. (Gen. Stat. 1902 Sec.

4065, 4066.)

Money due on insurance losses for exempt property, whether real or

personal, are also exempt.

DELAWARE.

Family Bible, school-books, and family pictures, seat or pew in church,

lot in burial ground, all wearing apparel of debtor and family, and in

addition to above tools, implements, and fixtures necessary to carry on

a trade or business, not exceeding seventy-five dollars in New Castle

and Sussex Counties and fifty dollars in Kent County. There is exempted

to the Head of a family, in addition to above, other personal property

(goods and chattels of a merchantable character bought to be sold and

trafficked in by the debtor in the transaction of his or her business or

occupation, excepted) not exceeding two hundred dollars in New Castle

County, and not exceeding one hundred and fifty dollars in Kent County,

and in the latter county consisting of household goods only; but there

is no such additional exemption in Sussex County, and there is no such

additional exemption when such exemption would prevent the collection of

a debt due or growing due for labor or services (other than professional

services) rendered by any clerk, mechanic, or other employee of the

debtor. Sewing-machines owned and used by seamstresses or private

families are exempt from execution on attachment process, and also from

distress for rent. In New Castle County ninety per cent. of all wages

are exempt from execution attachment, except for board, lodging, or

both, not exceeding fifty dollars. Widows in all cases shall have the

benefit of the same exemption out of the husband's goods that the

husband would have had if living. Funeral expenses, reasonable bills for

medicine and medical attendance, nursing, and necessaries of last

sickness, are paid out of personality of a deceased person before there

is any application to the execution. Above exemptions extended to

distress for rent.

DISTRICT OF COLUMBIA.

The following property is exempt from execution: Wearing apparel

belonging to all persons and to all heads of families being

householders; beds, bedding, household furniture, stoves, cooking

utensils, etc., not exceeding three hundred dollars in value; provisions

for three months' support, whether provided or growing; fuel for three

months; mechanics' tools and implements of professional man or artist to

value of three hundred dollars; one horse, one mule, or yoke of oxen;

one cart, one wagon or dray, and harness for such team; farming

utensils, with food for such team for three months, and if the debtor be

a farmer, any other farming tools of value of one hundred dollars; all

family pictures and all family library not exceeding in value four

hundred dollars; one cow, one swine, six sheep. (Sec. 1105, Code.)

The earnings, not to exceed one hundred dollars each month, of all

actual residents of the District of Columbia, and who are married

persons or who have to provide for the support of a family in the

District, for two months next proceeding the issuing of any writ or

process from any court or justice of the peace, or other officer of and

in the District against them, shall be exempt from attachment, levy,

seizure, or sale upon such process; and the same shall not be seized,

levied on, or taken, reached or sold by attachment, execution, or in any

other process or proceedings of any court, judge, justice of the peace,

or other officer of and in the District. (Sec. 1107, Code.)

FLORIDA.

Article X of the constitution of 1885 provides as follows: "Sec. 1. A

homestead to the extent of one hundred and sixty acres of land, or the

half of one acre within the limits of any incorporated city or town,

owned by the head of the family residing in this State, together with

one thousand dollars' worth of personal property, and the improvements

on the real estate, shall be exempt from forced sale under process of

any court, and the real estate shall not be alienable without the joint

consent of husband and wife, when that relation exists. But no property

shall be exempt from sale for taxes or assessments or for payment of

obligations contracted for the purchase of said property, or for the

erection or repair of improvements on the real estate exempted, or for

house, field or other labor performed on the same. The exemption herein

provided for in a city or town shall not extend to more improvements or

buildings than the residence and business house of the owner; and no

judgment or decree or execution shall be a lien upon exempted property

except as provided in this article. Sec. 2. The exemptions provided for

in section one shall insure to the widow and heirs of the party entitled

to such exemption, and shall apply to all debts, except as specified in

said section. Sec. 3. The exemptions provided for in the constitution of

this State adopted in 1868 shall apply as to all debts contracted and

judgments rendered since the adoption thereof and prior to the adoption

of this constitution. Sec. 4. Nothing in this article shall be construed

to prevent the holder of a homestead from alienating his or her

homestead so exempted by deed or mortgage duly executed by himself or

herself, and by husband and wife, if such relation exists, nor, if the

holder be without children, to prevent him or her from disposing of his

or her homestead by will, in a manner prescribed by law. Sec. 5. No

homestead provided for in Section 1 shall be reduced in area on account

of its being subsequently included within the limits of an incorporated

city or town, without the consent of the owner."

GEORGIA.

The Constitution of 1877 provided: "There shall be exempt from levy and

sale, by virtue of any process whatever, under the laws of this State,

except as hereinafter excepted, of the property of every head of a

family, or guardian, or trustee of a family of minor children or every

aged or infirm person having the care and support of dependant female of

any age, who is not the head of a family, realty or personalty or both,

to the value in the aggregate of sixteen hundred dollars. No court or

ministerial officer in this State shall ever have jurisdiction or

authority to enforce any judgment, execution, or decree against the

property set apart for such purpose, including such improvements as may

be made thereon from time to time, except for taxes, for the

purchase-money of the same, for labor done thereon, for material

furnished therefor, or for the removal of incumbrances thereon. The

debtor shall have the power to waive or renounce in writing his right to

this benefit of exemption except as to wearing apparel and not exceeding

three hundred dollars' worth of household and kitchen furniture and

provision, to be selected by himself and his wife, if any, and he shall

not, after it is set apart, alienate or incumber the property so

exempted, but it may be sold by the debtor and his wife, if any,

jointly, with the sanction of the judge of the superior court of the

county where the debtor resides or the land is situated, the proceeds to

be reinvested upon the same uses." The act of 1878 carries out these

provisions.

HAWAII.

The following property is exempt from execution, attachment, distress,

and forced sale: 1st. All necessary household, table, and kitchen

furniture, one sewing-machine, crockery, tin and plated ware, calabashes

and mats, family portraits and photographs and their necessary frames,

wearing apparel, bedding, household linen, and provision for household

use for three months. 2nd. Farming implements and utensils not exceeding

five hundred dollars in value; two horses or mules, and their harness

and their food for one month; one horse, one set of single harness, and

one vehicle of any person who is maimed or crippled. 3d. The tools or

implements of a mechanic or artisan necessary to carry on his trade; the

instruments and chest of a physician, dentist, or surveyor necessary to

the exercise of his profession, together with his necessary office

furniture and fixture; the necessary office furniture, fixtures, blanks,

stationery, and office equipment of attorneys and judges, ministers of

the gospel and rabbis; the typewriter, one desk, and six chairs of a

stenographer or typewriter; the musical instruments of every teacher of

music, used in giving instruction; one bicycle used in carrying on of

one's business or transporting him to and from his place of business;

the fishing nets, dips and seines, and the boats with their tackle and

equipment, of every fisherman. 4th. The horses or mules and their

harness, one cart, wagon, or stage, one dray or truck, one coupe, hack

or carriage for one or two horses, by use of which a cartman, drayman,

truckster, huckster, peddler, hackman, teamster, or other laborer earns

his living; and one horse and harness and one vehicle used by a

physician, surgeon, or minister of the gospel in the practice or

exercise of his profession. 5th. The nautical instruments and wearing

apparel of every master, officer, and seaman of any steamship or other

vessel. 6th. All books, papers, pamphlets, and manuscripts, together

with book-cases, shelvings, cabinets, and other devices for holding the

same except those kept for sale by any dealer therein. 7th. One-half of

the wages due every laborer or person working for wages. 8th. The

proceeds of insurance on, and the proceeds of sale of the property

aforesaid for the period of three months after such proceeds are

received. (Sec. 1831.) There is also exempt from execution the family

Bible, family pictures, school-books, two swine or six goats, and all

necessary fish, meat, flour, and vegetables, and one piece of land where

kalo or any other vegetable is growing, not to exceed one-half acre

actually cultivated for family use, also a house lot not to exceed

one-quarter acre, and the dwelling and other buildings thereon, provided

the value thereof shall not exceed two hundred and fifty dollars. But

this exemption does not apply as against mechanics and material-men

having liens for labor or material. (Sec. 1830.)

INDIANA.

Every resident householder, or resident married woman, may claim as

exempt from execution against them respectively his or her property,

real or personal, to the amount of six hundred dollars, on any debt

founded on contract made since May 31, 1879. This right exists while in

transitu from one residence to another within the State, and may be

claimed by the wife for the husband in his absence.

The property of a resident householder, exempt from sale on execution,

may be real or personal, or both. It must be properly appraised under

direction of the officer, after receiving from the debtor a sworn

schedule of all his property, credits, effects, etc. The statute makes

ample provisions for the sale of real property where it is alone, or in

part, claimed under the exemption law, in case its value exceeds six

hundred dollars. The exemption does not effect liens for labor,

purchase-money, or realty, or taxes in any event.

IOWA.

To an unmarried person not the head of a family and to non-resident

there is exempt from execution their own ordinary wearing apparel and

trunks necessary to contain the same. If the debtor is a resident of

this State, and is the head of a family, he may hold exempt from

execution the following property: Wearing apparel of himself and family

kept for actual use and suitable for their condition, and the trunks to

contain the same; one musket, or rifle, and shot-gun; all private

libraries, family Bibles, portraits, pictures, musical instruments, and

paintings, not kept for sale; a pew in church; a lot in burying ground,

not to exceed one acre; two cows and two calves; fifty sheep and the

wool therefrom, and the materials manufactured from such wool; six

stands of bees, five hogs, and all pigs under six months; poultry to the

value of fifty dollars; the necessary food for all animals exempt from

execution for six months: one bedstead and the necessary bedding for

every two in the family; all cloth manufactured by the defendant not

exceeding one hundred yards; household and kitchen furniture not

exceeding two hundred dollars in value; all spinning-wheels and looms,

one sewing-machine, and other instruments of domestic labor kept for

actual use; the necessary provisions and fuel for the use of the family

for six months; the proper tools, instruments, or books of the debtor,

if a farmer, mechanic, surveyor, clergyman, lawyer, physician, teacher,

or professor; the horse, or team consisting of not more than two horses

or mules, or two yoke of cattle, and the wagon with the proper harness

tackle, by the use of which the debtor, if a physician, public officer,

farmer, teamster, or other laborer, habitually earns his living,

otherwise one horse; and to the debtor, if a printer, there is also

exempt a printing press and the type, furniture, and material necessary

for the use of such printing press and a newspaper office connected

therewith, not to exceed in value twelve hundred dollars. But if the

debtor being the head of family, has started to leave the State, he will

have exempt only the ordinary wearing apparel of himself and family, and

seventy-five dollars' worth of property in addition, to be selected by

himself. But no exemptions shall extend to property against an execution

issued for the purchase-money thereof. The earnings of a debtor, if a

resident, and head of a family, for his personal services at any time

within ninety days next preceding the levy, are also exempt. If a debtor

is a seamstress, one sewing-machine shall be exempt from execution and

attachment.

The homestead of every head of a family is exempt from judicial sale. It

may be sold on execution for debts contracted prior to the purchase of

such homestead; or for those created by written contract, expressly

stipulating that it is liable therefor. If within a city or town plat

it must not exceed one-half acre in extent, and if without, it must not

embrace in the aggregate more than forty acres; and in each case

embraces all the buildings and improvements thereon without limitation

as to value. Upon the death of either husband or wife, the survivor may

continue to possess and occupy the whole homestead. If there is no

survivor and no will, the homestead descends to the issue of either

husband or wife, and is to be held exempt from any antecedent debts of

their parents or their own. Money received as a pension from the United

States is exempt, whether pensioner is a head of a family or not, and a

homestead purchased with such pension money is exempt from all debts

whether contracted prior or subsequent to such purchase. The avails of

all policies of insurance on the life of any individual payable to his

surviving widow shall be exempt from liabilities for all debts of such

beneficiary contracted prior to the death of the assured, the total

exemption for any one person not exceeding five thousand dollars.

KANSAS.

The Constitution provided that a "homestead to the extent of one hundred

and sixty acres of farming land, or of one acre within the limits of an

incorporated town or city, occupied as a residence by the family of the

owner, together with all the improvements on the same, shall be exempted

from forced sale under any process of law, and shall not be alienated

without the joint consent of husband and wife, when that relation

existed. By statute, each resident, being the head of a family, is

entitled to have exempt from seizure and sale, upon any judicial

process, the family books and musical instruments, a seat or pew in

church and a lot in burial ground, all wearing apparel, bedding,

bedstead, stoves and cooking utensils used by the family, one

sewing-machine, all implements of industry, five hundred dollars' worth

of other household furniture, two cows, ten hogs, one yoke of oxen, and

one horse or mule (or, in lieu of one yoke of oxen and one horse or

mule, a span of horses or mules;) twenty sheep and the wool from same;

the necessary food for the stock above described for one year, either

provided or growing; one wagon, cart or dray; two plows, one drag, and

other farming utensils including harness and tackle for team, not

exceeding in value three hundred dollars; provisions and fuel for the

support and use of the family, for one year; the necessary tools and

implements of any mechanic, minor, or other person, used and kept for

the purpose of carrying on his trade or business, and in addition

thereto stock in trade not exceeding four hundred dollars in value, and

the library, implements, and office furniture of any professional man."

A resident, not being the head of a family, has exempt his wearing

apparel, church pew, burial lot, necessary tools and implements used in

his trade or business, stock in trade not exceeding four hundred

dollars; and, if a professional man, his library, implements, and office

furniture. (Sec. 3650.) The earnings of a debtor resident of the State

for three months are exempt when it shall be made to appear that the

same are necessary for the maintenance of a family supported wholly or

partly by his labor. (Sec. 6127.)

So, also, the money received by any debtor as pensioner of the United

States within three months preceeding the issuing of execution,

attachment, or garnishment process must be released when it is shown in

like manner that said money is necessary for the maintenance of a family

supported wholly or in part by such pension. (Sec. 3653.)

IDAHO.

Execution issue on judgment at any time within five years. Homestead,

after the same has been declared and recorded is exempt. Where the

selection is made by the husband, or, in case of his failure, by the

wife or other head of the family, such homestead may be selected to the

value of five thousand dollars, and to the value of one thousand

dollars by any other person. The declaration, properly acknowledged and

recorded, is prior to all claims against the property which were not

existing liens at the time the declaration of homestead was recorded. In

addition thereto are the following exemptions from execution: 1st.

Chairs, tables, desks, and books to the value of two hundred dollars.

2d. Necessary household furniture to the value of three hundred dollars,

wearing apparel, paintings, drawings, pictures, etc., and provisions

provided for individual or family use, sufficient for six months, two

cows and two hogs with their increase. 3d. Farmer's utensils to the

value of three hundred dollars, four horses, four oxen or four mules,

with harnesses, cart or wagon, and food for the same for six months;

waterright, not exceeding one hundred and sixty inches of water, for the

irrigation of lands annually cultivated, and crop or crops growing or

grown on fifty acres of land leased, owned, or possessed by claimant.

4th. Necessary tools or implements of a mechanic or artisan of the value

of five hundred dollars; notary's seal and records; necessary instrument

for use of surgeon, physician, surveyor, and dentist, with their

libraries; professional libraries and office furniture of attorneys,

counsellors, and judges; and the libraries of clergymen. 5th. Cabin or

dwelling of a miner, of the value of five hundred dollars, also his

sluices, pipes, hose, and other necessary tools and machinery of the

value of two hundred dollars: one saddle horse, and one pack horse,

together with their saddles and equipments, belonging to a miner

actually engaged in prospecting, of the value of two hundred and fifty

dollars. 6th. The team, wagon, or cart and harnesses of teamster or

other laborer; a horse, harness and vehicle used by physician, surgeon,

or clergyman, with food for all such animals for six months. 7th.

Earnings of judgment debtor, if necessary for his family, for services

rendered within the thirty days next proceeding levy of execution where

his family is residing in the State. 8th. Shares held by a member of a

homestead association, or building or loan association, duly

incorporated under the laws of the State, where the person holding the

shares is not the owner of the homestead, under the laws of the State.

9th. Life insurance in an amount represented by an annual premium not

exceeding two hundred and fifty dollars. 10th. Engines, apparatus, and

uniforms of a fire company or department organized under any law of the

State, 11th. Arms, uniforms, and accoutrements required by law to be

kept.

ILLINOIS.

HOMESTEAD. (=Hurd, 1067.=) The farm or lot of land and buildings thereon

of every householder having a family, occupied as a residence, to the

extent in value of one thousand dollars is exempt. The exemption

continues after the death of the householder to the surviving husband or

wife so long as he or she occupies the homestead, and to the children

until the youngest becomes twenty-one years of age. But such property is

subject to taxes and debts incurred for its purchase or improvement. In

case the premises are worth more than one thousand dollars, and can be

divided without injury, a portion thereof, including the dwelling house,

of the value of one thousand dollars, is set off, and the remainder is

subject to execution and sale. If the premises cannot be divided the

property is valued by appraisers, and the debtor may pay the surplus

over one thousand dollars; otherwise the property may be sold, and the

officer having the execution pays one thousand dollars to the debtor and

the remainder is applied in satisfaction of the creditor's claim.

Substantially the same thing can be done by a court of chancery in a

proceeding to foreclose a lien. Insurance money in case of fire, is

exempt to the same extent as the property insured. Upon a conveyance of

the homestead the exemption continues to the grantee to the same extent.

The proceeds from such sale, not over one thousand dollars, are exempt

for one year, and may be invested in another homestead. The homestead

right of exemption by abandonment, may be extinguished by a conveyance

by both husband and wife, properly acknowledged by abandonment, or, in

case of right in children, by order of court of competent jurisdiction.

PERSONAL PROPERTY.--The following personal property is exempt: 1st. The

necessary wearing apparel, Bibles, school-books, and family pictures.

2d. One hundred dollars' worth of other property to be selected by the

debtor, and in addition, when the debtor is the head of a family and

resides with the same, three hundred dollars' worth of other property to

be selected by the debtor, provided the exemption shall not be allowed

from any money, salary, or wages due the debtor. When the head of a

family dies, deserts, or does not live with the same, the exemption

continues to the family. No personal property is exempt from process

under a judgment for a debt for the wages of a laborer or servant.

Exemptions cannot be claimed out of partnership property. (=37 Ill. App.

489; 38 Ill. App. 269.=) When a debtor desires to claim exemptions he

must, within ten days after service of process and notice, schedule

under oath all his personal property of every kind, including money in

hand and debts due or owing him. Property not so scheduled is subject to

process. Appraisers are then appointed by the officer having the writ,

who place a fair value on each article. The debtor may select articles

so appraised of a total value not exceeding the amount of the exemption

allowed, the remainder being sold by the officer in satisfaction of the

debt. Money or benefits received from life or accident insurance

companies, organized under the Act of July 1, 1893, are exempt. (=Hurd,

1262.=) The wages of a wage earner, being the head of a family, and

residing with the same, are exempt from garnishment to the amount of

fifteen dollars per week. (=Hurd, 1152.=) It is made a misdemeanor to send

a claim to another State for collection out of the earnings of the

debtor by garnishment or other proceedings when the debtor is a resident

and the creditor, debtor, and garnishee are all within the jurisdiction

of the courts of Illinois, with intent to deprive the debtor of his

rights under the exemption laws of this State; or to transfer for such

purpose a claim against a citizen of Illinois. The penalty is not less

than ten dollars nor more than fifty dollars. A non-resident, as to

wages earned and payable outside of this State, is allowed here the same

exemption he would be entitled to in the State of his residence. (=Hurd,

1155.=) Wages earned and payable outside of this State are exempt from

attachment or garnishment, where the cause of action arose out of the

State, unless the defendant in the attachment or garnishment suit is

personally served with process. If the defendant be not served

personally, the court or justice of the peace issuing the writ must

dismiss the suit at the cost of the plaintiff. (=Hurd, 1155.=) The law of

exemptions applies to cases of distress for rent, except as to crops

growing on the premises. (=Hurd, 1343.=)

KENTUCKY.

The following personal property shall be exempt from execution,

attachment, distress, or fee bill against a person with a family

residence in this State: two work beasts, or one work beast and one yoke

of oxen, two plows and gear, one wagon and one set of gear, or cart or

dray, three hoes, one spade, one shovel, two cows and calves; beds,

bedding, and furniture sufficient for family use; one loom and

spinning-wheel and pair of cards; all the spun yarn and manufactured

cloth manufactured by the family, necessary for family use; carpeting

for all family rooms in use; one cooking-stove and all cooking utensils,

not to exceed twenty-five dollars in value; one table, all books, not to

exceed fifty dollars in value, two saddles and their appendages; two

bridles, six chairs, or so many as shall not exceed ten dollars in

value, one cradle; all the poultry on hand; ten head of sheep, not to

exceed two dollars and fifty cents in value for each sheep; all wearing

apparel; sufficient provisions including bread-stuffs and animal food to

sustain the family one year; provender suitable for live stock, if

there is any live stock, not to exceed seventy dollars in value; if

none, then other property not to exceed seventy dollars in value in lieu

thereof; all washing apparatus not to exceed fifty dollars in value; one

sewing-machine and all family portraits and pictures. And also on all

debts and liabilities created after the first day of June, 1866, so much

land, including the dwelling-house and appurtenances owned by a debtor

who is =a bona fide= housekeeper with a family resident in Kentucky, and

living on or claiming the land as a homestead, as shall not exceed in

value one thousand dollars; and on all liabilities, the libraries of

preachers, the professional libraries of lawyers, physicians, and

surgeons, and their instruments, to the amount of five hundred dollars,

and tools, not exceeding one hundred dollars in value, of a mechanic.

Ninety per cent. of wages or salaries of persons earning seventy-five

dollars per month or less is exempt, the remaining ten per cent, being

subject to debts. As to persons earning more than seventy-five dollars

per month the law exempts sixty-seven dollars and fifty cents per month

and holds the balance subject to debts.

LOUISIANA.

Homesteads are exempt from seizure. They consist of not exceeding one

hundred and sixty acres of land, buildings, and appurtenances, whether

rural or urban, bona fidely occupied by the head of a family, or persons

dependent upon him or her for support, and exist without registration.

The homestead also includes certain farm implements and animals,

together with a certain quantity of fodder, corn, etc. Homestead cannot

exceed two thousand dollars in value. If so, the beneficiary shall be

entitled to that amount only in case of a sale of the homestead under

legal process. No husband shall have the benefit of a homestead whose

wife owns or is in actual possession of property to the amount of two

thousand dollars. The benefit of this exemption may be claimed by the

surviving spouse or minor children of a deceased beneficiary. Laborer's

wages, the clothes belonging to the debtor or his wife, his bed, the

beds of his family, his arms and military accoutrements, the tools and

instruments necessary for the exercise of the trade or profession by

which he gains a living, the rights of personal servitude, use, and

habitation, the usufruct to the estate of a minor child, the income of

dotal property, the books and sewing-machine necessary for the exercise

of one's calling, trade, or profession by which the owner makes a

living, the salary of an officer, cooking-stove and utensils, plates,

forks, etc., dining-table, chairs, wash-tubs, smoothing-irons and

ironing furnaces, family portraits and musical instruments played on by

any member of the family, are exempt from seizure. Whenever the widow or

minor children of a deceased person are left in necessitous

circumstances, they shall be entitled to demand and receive from the

succession of their deceased husband or father a sum, which, added to

the amount of property owned by them or either of them in their own

right, will make up the sum of one thousand dollars, which shall be paid

in preference to all other debts, except vendor's privilege and expenses

incurred in selling the property.

MAINE.

The following =personal property= is exempt from attachment and levy:

Wearing apparel, household furniture necessary for himself, wife, and

children not exceeding one hundred dollars in value, and one bedstead,

bed and bedding for each two members, family portraits, Bibles,

school-books in actual use; copy of State statutes, library worth one

hundred and fifty dollars, pew in use, one cooking and all iron-warming

stoves, charcoal, twelve cords of wood at home for use; five tons of

anthracite and fifty bushels of bituminous coal, ten dollars' worth of

lumber, wood or bark, all produce till harvested, one barrel flour,

thirty bushels of corn, grain, all potatoes raised or bought and

necessary for debtor or his family, half an acre of flax and

manufactures therefrom for use of himself or family, tools of trade,

fifty dollars' worth of materials and stock procured and necessary for

trade or business and intended to be used in same, sewing-machine worth

one hundred dollars, one pair of working cattle, or one pair of horses

or mules worth three hundred dollars, and hay to keep them through the

winter, one harness worth twenty dollars for each horse or mule; a horse

sled or ox sled, two swine, one cow, and a heifer under three years, or

two cows if no oxen, horse, or mule, ten sheep with their wool and lambs

until one year old, hay sufficient to keep them through the winter,

fifty dollars' worth of domestic fowl, one plow, one cart or truck wagon

or one express wagon, one harrow, one yoke with bows, ring, and staple,

two chains, one ox sled, one mowing machine, one boat of two tons

employed in fishing and owned exclusively by an inhabitant of the State,

life and accident policies except excess of annual cash premiums for two

years above one hundred and fifty dollars. Also two shares in loan and

building associations, also the receipts of certain agricultural

societies until their expenses, purses, and premiums are paid, provided

the same are paid within three months from close of fair.

REAL ESTATE.--Lot of land and buildings worth five hundred dollars, if

owner files required certificate in registry of deeds, is exempt as a

homestead from all attachments except for liens of mechanics and

material men; also one cemetery lot.

MARYLAND.

In Maryland the sheriff cannot take in execution wearing apparel,

mechanical text-books, or books of professional men, or mechanical or

professional men's tools (except books and tools kept for sale). And,

except under executions issued upon judgments for seduction or breach of

promise of marriage, he must also leave one hundred dollars' worth of

other property, to be selected by the defendant, or, if one hundred

dollars' worth cannot be conveniently set aside, pay him one hundred

dollars out of the proceeds of sale. Also money payable in the nature of

insurance for accident, death, etc.

MASSACHUSETTS.

The following exemptions of personal property are allowed: 1st. The

necessary wearing apparel of the debtor and his wife and children, and

household necessaries to a limited amount. 2d. Other household furniture

necessary for him and his family, not exceeding three hundred dollars in

value. 3d. The Bibles, school-books, and library used by him or his

family, not exceeding fifty dollars in value. 4th. One cow, six sheep,

one swine, and two tons of hay. 5th. The tools, implements, and fixtures

necessary for carrying on his trade or business, not exceeding one

hundred dollars in value. 6th. Materials and stock for carrying on his

trade or business, and intended to be used or wrought therein, not

exceeding one hundred dollars in value. 7th. The provisions necessary

for the use of the family, not exceeding fifty dollars in value. 8th.

One pew occupied by him or his family in a house of public worship; but

this does not prevent the sale of a pew for the non-payment of a tax

legally laid thereon. 9th. The boat, fishing tackle, and nets of

fishermen, actually used by them in the prosecution of their business,

to the value of one hundred dollars. 10th. The uniform of an officer or

soldier in the militia, and the arms and accoutrements required by law

to be kept by him. 11th. Rights of burial and tombs while in use as

repositories for the dead. 12th. One sewing-machine, not exceeding one

hundred dollars in value in actual use by the debtor or by his family.

13th. Shares in co-operative associations formed under the Revised Laws,

ch. 110, not exceeding in value twenty dollars in the aggregate.

Every householder having a family is entitled to an estate or homestead

to the value of eight hundred dollars exempt from levy on execution, if

proper steps have been taken, by deed recorded in the registry of deed

of the county where it is situated, to declare it a homestead.

MICHIGAN.

The laws of this State exempt from sale on execution to every

householder a homestead not exceeding forty acres of land and the house

thereon, if in the country, or a house and lot in any city or village

not exceeding in value fifteen hundred dollars. A married householder

cannot sell or encumber such homestead without the consent of his wife.

Of personal property, the laws exempt from sale on execution various

articles, such as seats in churches, cemeteries, tombs, and right of

burial, all arms and accoutrements, and all wearing apparel of every

person and his family, the library and school-books of every individual

and family, not exceeding one hundred and fifty dollars, and all family

pictures. To each householder, ten sheep and their fleeces, two cows,

five swine, and provisions and fuel sufficient to keep such householder

and family six months. To each householder all household goods,

furniture, and utensils, not exceeding two hundred and fifty dollars in

value. The tools, implements, material stock, apparatus, team (either

one yoke of oxen, a horse or pair of horses, as the case may be),

vehicle, horses harness, or other things to enable any person to carry

on the profession, trade, occupation, or business in which he is wholly

or principally engaged, not exceeding in value two hundred and fifty

dollars, and also one sewing-machine; and a sufficient quantity of hay,

grain, feed, etc., to keep the animals enumerated for six months. Only

household goods, library, pictures, rights in cemeteries, and one cow

and provisions, and fuel for one month, not exceeding five hundred

dollars in value, are exempt from execution issued on judgment for

labor. No lien can be created by mortgage or otherwise on any of the

above property, except on profession, etc., without the consent of the

wife, if he have one, by signing such mortgage or lien.

If a person entitled to the benefit of a homestead shall die, his widow

or minor children shall have the same benefit during the time they

continue to occupy the same.

MINNESOTA.

Family Bible, family pictures, school-books or library, and musical

instruments for use of family; seat or pew in any house or place of

public worship; a lot in a burial ground; all wearing apparel of debtor

and family, all beds, bedding, and bedsteads kept and used by debtor and

used by debtor and his family; all stoves and appendages put up or kept

for use of debtor and family; all cooking utensils, and all other

household furniture not herein enumerated, not exceeding five hundred

dollars in value.

As to debtors residing in this State only: Three cows; ten swine; one

yoke of oxen and a horse, or in lieu thereof a span of horses or mules;

twenty sheep and the wool from same; necessary food for such stock for

one year, provided or growing, or both; one wagon, cart, or dray, one

sleigh, two plows, one drag, and other farming utensils, including

tackle for teams, not exceeding three hundred dollars in value;

provisions for debtor and family for one year's support, provided or

growing, or both, and one year's fuel; the tools and instruments of a

mechanic, miner, or other person, used and kept for the purpose of

carrying on his trade, and stock in trade not exceeding four hundred

dollars; library and implements of a professional man; the presses,

stones, type, cases, and other tools and implements used by any person

or co-partnership, in printing or publishing a newspaper, not to exceed

two thousand dollars in value, together with stock in trade not

exceeding four hundred dollars in value; one watch, one sewing-machine,

one bicycle, one typewriter; necessary seed for personal use of debtor

for one season not exceeding one hundred bushels of wheat, one hundred

bushels barley, one hundred bushels potatoes, one hundred bushels oats,

one hundred bushels flax, and ten bushels corn, and binding material for

use in harvesting crop raised from such seed; the library and apparatus

of and used by any public college or school; moneys from insurance on

exempt property; life insurance not exceeding ten thousand dollars

payable to wife or child on life of deceased husband or father; moneys

or benefits payable by a police or fire department, beneficiary, or

fraternal benefit association, to any person entitled to assistance

therefrom, or beneficiary under certificate thereof; wages not exceeding

twenty-five dollars due from services rendered during thirty days

preceding attachment, garnishment, or levy of execution; earnings of a

minor child of debtor, by reason of liability of debtor not contracted

for the special benefit of such minor; claim for damages, and judgment

thereon by reason of levy on or sale under execution of exempt personal

property or the wrongful taking or detention of such property. If within

an incorporated place of less than five thousand inhabitants, one-half

acre, of more than five thousand inhabitants, one-third acre. Surviving

or deserted spouse and minor children are entitled to the exemption. As

to debts created prior to March 1, 1906, exemption continues.

MISSISSIPPI.

A homestead to every citizen of the State, male or female, being a

householder and having a family, not to exceed two thousand dollars in

value in country, or three thousand in town, nor one hundred and sixty

acres in extent; this exemption is forfeitable, if the debtor cease to

reside on the place, unless his removal be temporary.

The following property of each head of a family is also exempt: 1st. Two

work-horses, or mules, and one yoke of oxen. 2d. Two heads of cows and

calves. 3d. Ten hogs. 4th. Twenty sheep and goats each. 5th. All

poultry. 6th. All colts under three years, raised in this State by

debtors. 7th. Two hundred and fifty bushels of corn. 8th. Ten bushels of

wheat or rice. 9th. Five hundred pounds of pork, bacon, or other meat.

10th. One hundred bushels of cottonseed. 11th. One wagon, and one buggy

or cart, and one set of harness for each. 12th. Five hundred bundles of

fodder and one thousand pounds of hay. 13th. Forty gallons of sorghum or

molasses or cane syrup. 14th. one thousand stalks of sugar-cane. 15th.

One molasses-mills and equipments, not exceeding one hundred and fifty

dollars in value. 16th. Two bridles and one saddle, and one side-saddle.

17th. One sewing-machine. 18th. Household and kitchen furniture not

exceeding in value two hundred dollars. 19th. All family portraits.

20th. One mower and rake. 21st. Wages to amount of fifty dollars per

month.

The following property is also exempt to any person: 1st. The tools of a

mechanic necessary for carrying on his trade. 2nd. Agricultural

implements of a farmer necessary for two male laborers. 3d. The

implements of a laborer necessary in his usual employment. 4th. The

books of a student necessary for the completion of his education. 5th.

Wearing apparel. 6th. Libraries and pictures of all persons not

exceeding five hundred dollars in value. 7th. Instruments of surgeons

and dentists, used in their professions, not exceeding two hundred and

fifty dollars in value. 8th. The arms and accoutrements of each

militiaman. 9th. All globes and maps used by teachers of schools,

academies and colleges. 10th. The proceeds of insurance on, or the sale

of, exempt property.

MISSOURI.

Certain animals, implements, and domestic furniture and wearing apparel,

as specified by the statute, is exempt from execution and attachment

when owned by the head of a family. Wearing apparel and the necessary

tools and implements of trade of any mechanic, while carrying on his

trade, are exempt from execution when owned by a person not the head of

a family. Every householder or head of a family is entitled to have

exempt from execution and attachment the homestead occupied by him, not

exceeding in value three thousand dollars in cities of over forty

thousand inhabitants, and not exceeding in quantity eighteen square rods

of ground. In cities having less than forty thousand and not less than

ten thousand inhabitants the homestead cannot exceed in value fifteen

hundred dollars nor thirty square rods of ground; in cities having less

than ten thousand inhabitants, five acres and not exceeding in value

fifteen hundred dollars; and one hundred and sixty acres of land in the

country, not exceeding in value fifteen hundred dollars.

MONTANA.

Exemptions are as follows: All clothing of the debtor and family, and

chairs, tables, desks, and books to the value of two hundred dollars;

also all necessary household, table and kitchen furniture, of the

judgment debtor, including one sewing-machine, stove, stove-pipe, and

stove furniture heating apparatus, beds, bedding and bedsteads and

provisions and fuel for individual or family use, sufficient for three

months; one horse, saddle and bridle, two cows with their calves, four

hogs, and fifty domestic fowl, and feed for such animals for three

months; one clock, and all family pictures. In addition to the above,

there is exempt to a farmer his farming utensils not exceeding six

hundred dollars in value, two oxen, or two horses or mules and their

harness, one cart or wagon, and food for such stock for three months;

two hundred dollars' worth of seed, grain, or vegetables actually

provided for the purpose of sowing or planting. The proper tools,

instruments, or books of any mechanic, physician, dentist, lawyer, or

clergyman, and office furniture. To a miner his dwelling and all his

tools and machinery necessary for carrying on his avocation, not to

exceed in value the aggregate sum of one thousand dollars, and also one

horse or mule, and its harness, with its food for three months, in case

such stock is used in working his mining claim. One horse, mule, or two

oxen, vehicle and harness, by which the debtor habitually earns his

living, and one horse with vehicle and harness, of physician or

clergyman, used in making professional visits, with food for such stock

for three months. All arms, uniforms, etc., required by law to be kept

by any person. The wages of the debtor earned at any time within thirty

days next preceding the levy, provided they are necessary for the use of

his family, residing in the State, supported wholly or in part by his

labor. All moneys growing out of life insurance. These exemptions are

restricted to married persons or to persons who are the heads of

families, and only the wearing apparel of an unmarried person is exempt

to him. None but =bona fide residents= can claim the benefit of this law.

A homestead not to exceed in value the sum of twenty-five hundred

dollars, if agriculture land it is not to exceed one hundred and sixty

acres. If within the limits of a town, plat, city, or village, not to

exceed one-fourth of an acre. The debtor has his option of the two and

may select either, with all improvements thereon, which are included in

the valuation.

NEBRASKA.

There is exempt from judicial sale to every family, whether owned by the

husband or wife, a homestead, not exceeding in value two thousand

dollars, consisting of dwelling-house in which claimant resides, and its

appurtenances, and land on which same is situated not exceeding one

hundred and sixty acres, or if within an incorporated city or village a

quantity of contiguous land not exceeding two lots. Or in case debtor

has no lands, there is exempt from execution five hundred dollars in

personal property. If title to homestead is in wife it is exempt, and in

such cases the head of the family is not entitled to exemption of five

hundred dollars in personality. Nor is he if his title is simply a

contract for sale. The clothing of the family, family supplies for six

months, supplies for domestic animals for three months, furniture,

family Bible and picture books, cooking utensils, certain domestic

animals, tools, implements of trade, etc., are exempt; also sixty days

wages to any laboring man, clerk, etc., who is the head of a family;

provided that there is no exemption from attachment or execution for

wages due to any clerk, laborer or mechanic. All pension money of United

States soldiers and sailors, and property purchased and improved

thereby, is exempt. The phrase "head of a family," as used in this

chapter includes within its meaning: 1. The husband, when the claimant

is a married person. 2d. Every person who has resided on the premises

with him or her, and under his care and maintenance, either: 1st. His or

her minor child, or the minor child of his or her deceased wife or

husband. 2d. A minor brother or sister, or the minor child of a deceased

brother or sister. 3d. A father, mother, grandfather, or grandmother.

4th. The father or mother, grandfather or grandmother of a deceased

husband or wife. 5th. An unmarried sister, or any other of the relatives

mentioned in this section who have attained the age of majority and are

unable to take care of or support themselves.

NEVADA.

The following property is exempt from execution except upon a judgment

for the purchase-money or upon a mortgage thereon: Chairs, tables,

desks, and books to the value of one hundred dollars; necessary

household and kitchen furniture, wearing apparel, etc., and provisions

and fire-wood actually provided sufficient for one month, farming

utensils, or implements of husbandry, and seed provided for planting

within the ensuing six months, not exceeding in value two hundred

dollars; two horses, two oxen, or two mules, and two cows and food for

one month for such animals, and one cart or wagon; the tools of a

mechanic necessary to his trade; the instruments and libraries of a

surgeon, physician, surveyor, or dentist; the professional library of an

attorney and counsellor, or minister of the gospel; the dwelling of a

miner not exceeding in value five hundred dollars, also his tools and

appliances necessary to carry on his mining operations, not exceeding in

value five hundred dollars; and two horses, two oxen, or two mules, and

their harness and one cart or wagon, by the use of which a teamster or

laborer habitually earns his living; one horse harness, and vehicle, of

a physician or surgeon, or minister of the gospel, and food for such

animal for one month. For every livery stable keeper, two horses or

mules, with vehicle and harness, provided the whole shall not exceed in

value five hundred dollars; one sewing-machine in actual use in the

debtor's family, not exceeding in value one hundred and fifty dollars;

all fire engines and property of fire companies; all arms, etc.,

required by law to be kept by any person; a homestead to be selected by

the husband or wife, or other head of a family, not exceeding in value

five thousand dollars; the earnings of the debtor not exceeding fifty

dollars for his personal services for the calendar month during, or

immediately preceding, that in which process has been issued, where such

earnings are necessary for the use of a family supported wholly or

partly by the labor of the debtor.

NEW HAMPSHIRE.

The following goods and property are exempt from attachment, and from

liability to be taken upon execution: Necessary wearing apparel of the

debtor and his family; household furniture to the value of one hundred

dollars; one cooking-stove and its furniture; one sewing-machine; Bibles

and school books in actual use; library to the value of two hundred

dollars; one cow, six sheep and their fleeces, one hog, one pig, and the

pork of same when slaughtered; domestic fowls, not exceeding in value

fifty dollars; four tons of hay; provisions and fuel to the value of

fifty dollars; tools of his occupation to the value of one hundred

dollars; beasts of the plow, not exceeding a yoke of oxen or a horse;

the uniform, arms, and equipments of every officer or private in the

militia; the debtor's interest in one pew in any meeting house, and in

one lot in any cemetery. Damages recovered for conversion of property

exempt are also exempt. The wife, widow, and children of any person who

is the owner of a homestead, or any interest therein, are entitled to so

much thereof as does not exceed in value five hundred dollars as against

creditors, grantees, or heirs of such person during the life of the wife

or widow and minority of the children. A homestead of the value of five

hundred dollars is also exempt to an unmarried person owning the same.

(P. S. ch. 138.)

NEW JERSEY.

All goods and chattels, not exceeding in value the sum of two hundred

dollars exclusive of wearing apparel, and all wearing apparel the

property of any debtor having a family residing in this State, are

exempt from seizure by virtue of execution or other civil process except

for the purchase money. (Gen. Statutes, p. 1421.) In addition thereto,

by conforming to the provisions of the homestead exemption act, the lot

and buildings thereon occupied as a residence and owned by the debtor,

being a householder and having a family, to the value of one thousand

dollars, may be exempted from sale or execution for debt. (Gen.

Statutes, pp. 2297-2298.)

NEW MEXICO.

Every person who has a family may hold the following property exempt

from execution, attachment, or sale: The wearing apparel of such person

or family; the beds, bedsteads, and bedding necessary for the use of the

same; one cooking-stove and pipe; one stove and pipe used for warming

the dwelling; fuel sufficient for sixty days; one cow, or if the debtor

owns no cow, household furniture not exceeding forty dollars in value;

two swine or the pork therefrom, or, if the debtor owns no swine,

household furniture not exceeding fifteen dollars in value; six sheep,

the wool shorn from them and the cloth or other articles manufactured

therefrom, or, in lieu thereof, household furniture not exceeding twenty

dollars in value; sufficient food for such animals for sixty days;

Bibles, hymn-books, psalm-books, testaments, school and miscellaneous

books used in the family, and all family pictures; provisions provided

and designed for the use of such person or family; not exceeding fifty

dollars in value; and such other articles of household and kitchen

furniture, or either, necessary for such person or family, not exceeding

two hundred dollars in value; one sewing-machine, one knitting-machine,

one gun or pistol, and the tools or implements of debtor necessary for

carrying on his trade or business, not exceeding one hundred and fifty

dollars in value; the personal earnings of debtor for sixty days next

preceding his application for such exemption, when necessary for the

support of such debtor or his family; all articles, specimens in

cabinets of natural history or science, except such as may be intended

for exhibition for pecuniary gain; if engaged in agriculture; two horses

or one yoke of cattle, with the necessary gearing for the same, and one

wagon; if a doctor, one horse, one saddle and bridle, professional

books, medicines and instruments not exceeding one hundred dollars in

value; if a lawyer professional books not exceeding five hundred dollars

in value; every person engaged in the business of draying, or carrying

property from place to place with one horse and wagon, shall hold one

horse, harness, dray, or wagon also exempt from execution. Every

unmarried woman may hold exempt from execution, etc., wearing apparel

not exceeding in value one hundred and fifty dollars; one

sewing-machine, one knitting-machine; if engaged in teaching music, one

piano or organ; a Bible, hymn-book, psalm-book, album, and any other

books not exceeding in value fifty dollar; any beneficiary fund, not

exceeding five thousand dollars, set apart or paid by any benevolent

association to a family of a deceased member, or to any member of such

family, shall not be liable for the debts of such deceased member.

Husband and wife, widow or widower, living with an unmarried daughter,

or unmarried minor son, may hold exempt from sale or judgment of a

family homestead not exceeding one thousand dollars in value. Any head

of a family not the owner of a homestead may hold exempt from levy and

sale real or personal property not exceeding five hundred dollars in

value in addition to the chattel property otherwise by law exempted.

NEW YORK.

Necessary household furniture, working tools and team, professional

instruments, furniture and library (not exceeding in value two hundred

and fifty dollars); groceries actually provided for family use, and

ninety days necessary food for team, in addition to certain other

specified articles, when owned by householder, are exempt from levy and

sale under execution. A private burying-ground not exceeding one-quarter

of an acre, is also exempt. Insurance money, etc., paid or to be paid to

a member, or the widow of a member of a life or casualty corporation

doing business upon the co-operative or assessment plan, cannot be

reached for any debt or liability incurred before such money, etc., was

paid. The lot and buildings, not exceeding one thousand dollars in

value, owned and occupied by a householder having a family are exempted,

if designated and recorded as homestead property in the office of the

clerk of the county where it is situated. Such exemption continues after

the owner's death for the benefit of the widow and family, so long as

any of them continue to occupy such homestead, until the death of the

widow and the majority of the youngest child. A married woman is

entitled to the same homestead as a householder having a family.

NORTH CAROLINA.

Personal property to the value of five hundred dollars, to be selected

by any resident of the State, is exempt from execution; and also a

homestead, and the dwelling and building, not exceeding one thousand

dollars, to be selected by the owner thereof; or, in lieu thereof, any

lot in a city, town, or village, with the dwelling and buildings used

thereon, owned and occupied by any resident of the State, not exceeding

the value of one thousand dollars.

NORTH DAKOTA.

The following property is absolutely exempt to the head of a family from

attachment or mesne process, and from levy and sale on execution, and

from any other final process issued from any court: All family pictures;

a pew or other sitting in any house of worship; a lot or lots in any

burial-ground; the family Bible, and all school books used by the

family, and other books used as a part of the family library, not

exceeding in value one hundred dollars; all wearing apparel of the

debtor and his family; the provisions for the debtor and his family

necessary for one year's supply either provided or growing, or both, and

fuel necessary for one year; the homestead, as defined, created, and

limited by law. In addition to the above mentioned property, the head of

a family may, by himself or his agent, select from all other of his

personal property, not absolutely exempt, goods, chattels, merchandise,

money, or other personal property, not to exceed in the aggregate one

thousand dollars in value, which is also exempt. The library and

instruments of any professional person, not exceeding six hundred

dollars in value.

OHIO.

Every unmarried woman may hold the following property exempt from

execution, attachment, or sale, to satisfy any judgment, decree, or

debt, to wit: 1st. Wearing apparel, not exceeding one hundred dollars in

value. 2d. One sewing-machine. 3d. One knitting-machine. 4th. Bible,

etc., and other books not exceeding in value twenty-five dollars. Every

person who has a family, and every widow, can hold exempt from

execution, attachment, or sale from any debt, damage, fine, or

amercment: 1st. Wearing apparel of such person or family necessary beds,

etc., two stoves, and fuel for sixty days. 2d. Certain domestic animals,

and their feed for sixty days, or, in lieu of such as the debtor has

not, household furniture of equal value, amounting, in the aggregate to

sixty-five dollars. 3d. Family books and pictures. 4th. Provisions to

the amount of fifty dollars, and other necessary household furniture to

the amount of fifty dollars. 5th. One sewing-machine, one

knitting-machine, the tools and implements of debtor necessary for

carrying on his or her trade or business, whether mechanical or

agricultural, to the amount of one hundred dollars 6th. The personal

earnings of debtor or minor child for three months previous to the

issuing of the attachment or rendition of judgment, when necessary for

support of debtor or his or her family. 7th. All animal, vegetable, or

mineral specimens of natural history or science not kept for pecuniary

gain. In addition to the above, the debtor, if a drayman, can hold one

horse, harness, and dray; if a farmer one horse or one yoke of cattle,

with necessary gearing for same, and one wagon; if a physician, one

horse, one saddle and bridle, and professional books, medicine and

instruments, not exceeding one hundred dollars in value. Husband and

wife living together, a widower living with an unmarried daughter or

minor son, every widow, and every unmarried female having in good faith

the care, maintenance and custody, of any minor child or children of a

deceased relation, residents of Ohio, and not the owner of a homestead,

may hold other real or personal property, to be selected by such person,

his agent or attorney, not exceeding five hundred dollars in value, in

addition to the amount of chattel property otherwise by law exempted,

provided that such selection shall not be made as to wages due to the

extent of more than ninety per cent, of such wages as against claims for

necessaries.

A homestead, not exceeding one thousand dollars in value, which shall

remain exempt from sale on execution and exempt from sale under any

order of the court so long as the widow, if she remain unmarried, or any

unmarried minor child, resides thereon. Husband and wife living

together, a widow or widower living with an unmarried daughter or

unmarried minor son, may hold exempt a family homestead not exceeding

one thousand dollars in value.

OKLAHOMA.

The exemptions of the head of a family residing in the State are: 1st.

The homestead of the family. 2d. All household and kitchen furniture.

3d. Any lot or lots in a cemetery held for the purpose of sepulture.

4th. All implements of husbandry used upon the farm. 5th. All tools,

apparatus and books belonging to and used in any trade or profession.

6th. The family library and all family portraits and pictures and

wearing apparel. 7th. Five milk cows and their calves under six months

old. 8th. One yoke of work oxen, with necessary yokes and chains. 9th.

Two horses or two mules, and one wagon, cart, or dray. 10th. One

carriage or buggy, 11th. One gun. 12th. Ten hogs. 13th. Twenty head of

sheep. 14th. All saddles, bridles, and harness necessary for the use of

the family. 15th. All provisions and forage on hand and growing for home

consumption, and for use of exempt stock for one year. 16th. All current

wages and earnings for personal or professional services earned within

the last ninety days.

The homestead of any family in the State within any city, town, or

village consists of not exceeding an acre of land to be selected by

owner, owned and occupied as a residence only, but not exceeding in

value five thousand dollars, but in no event shall the homestead be

reduced to less than a quarter of an acre regardless of value. If the

homestead is used for both residence and business purposes, the

homestead interest shall not exceed in value five thousand dollars, and

nothing in the laws of the United States or treaties with Indian tribes

deprives an Indian or other allottee of the benefit of the homestead and

exemption laws of the State.

The exemptions reserved to a person not the head of a family are as

follows: 1st. A lot or lots in a cemetery held for the purpose of

sepulture. 2d. All wearing apparel. 3d. All tools, apparatus and books

belonging to any trade or profession. 4th. One horse, bridle, and

saddle, or one yoke of oxen. 5th. Current wages for personal services.

OREGON.

The following property shall be exempt from execution, if selected and

reserved by the judgment debtor or his agent at the time of levy, or as

soon thereafter before sale as the same shall be known to him, and not

otherwise. Books, pictures and musical instruments owned by any person,

to the value of seventy-five dollars; necessary wearing apparel owned by

any person, to the value of one hundred dollars, and, if such person be

a householder, to each member of his family to the value of fifty

dollars; the tools, implements, apparatus, team, vehicle, harness, or

library necessary to enable any person to carry on the trade,

occupation, or profession by which such person habitually earns his

living, to the value of four hundred dollars; also sufficient quantity

of food to support such team, if any, for sixty days. The word "team,"

in this subdivision, shall not be construed to mean more than one yoke

of oxen, or pair of horses or mules, as the case may be. Homesteads the

actual abode of, and owned by, a family or some member thereof are

exempt from execution.

The following property (is exempt), if owned by a householder and in

actual use, by and for his family, or when being removed from one

habitation to another on a change of residence: Ten sheep, with one

year's fleece, or the yarn or cloth manufactured there from, two cows,

and five swine, household goods, furniture, and utensils, to the value

of three hundred dollars; also, food sufficient to support such animals

if any, for three months, and provisions actually provided for family

use, and necessary for the support of such householder and family for

six months; the seat or pew occupied by a householder, or his family, in

a place of public worship; burial lots. Earnings or wages to the extent

of seventy-five dollars in thirty days, are exempt if necessary to

support family. One gun and one revolver exempt to every white male

citizen over sixteen years of age.

PENNSYLVANIA.

The law exempts from execution property, either real or personal, to the

amount of three hundred dollars, in addition to wearing apparel, Bibles,

and school books, if claimed by the debtor; the privilege is personal

and may be waived at any time. The widow or children of any decedent are

entitled to the same amount from his estate for her or their use. All

sewing-machines belonging to private families are exempt. Non-residents

of the State are not entitled to the exemption laws.

RHODE ISLAND.

The following are exempt from attachment and execution: The necessary

wearing apparel of a debtor and his family, his necessary working tools,

not exceeding two hundred dollars in value; and the professional library

of any professional man in actual practice; his household furniture and

family stores, if a housekeeper, not exceeding three hundred dollars in

value; one cow and one and one-half tons of hay, of a housekeeper; one

hog and one pig, and the pork of the same, of a housekeeper; arms,

equipments, etc., of a militiaman, and of any person which are kept for

use and not for sale; one pew in church; a burial lot; wages due or

accruing to any seaman; debts secured by bills of exchange or negotiable

promissory notes: and ten dollars due as the wages of labor except when

action is for necessaries furnished to defendant; the salary and wages

of the wife and minor children of any debtor; and such other property,

real or personal, as is or shall be exempt from attachment and

execution, either permanently or temporarily, by general or special

acts, charters of incorporation, or by the policy of the law.

SOUTH CAROLINA.

Homesteads in lands, whether held in fee or any lesser estate, to the

value of one thousand dollars, or so much thereof as the property is

worth if its value is less than one thousand dollars, with the yearly

products thereof, and to every head of a family residing in this State,

whether entitled to a homestead exemption in lands or not, personal

property to the value of five hundred dollars, or so much thereof as the

property is worth if its value is less than five hundred dollars.

SOUTH DAKOTA.

The following property is absolutely exempt from attachment or mesne

process, and from levy and sale on execution, and from any other final

process issued by any court: All family pictures; a pew or other sitting

in any house of worship; a lot or lots in any burial ground; the family

Bible, and all school books used by the family, and all other books used

as a part of the family library not exceeding in value two hundred

dollars; all wearing apparel of the debtor and his family; the

provisions for the debtor and his family necessary for one year's

supply, either provided or growing, or both, and fuel necessary for one

year; the homestead as defined, created, and limited by law. In

addition to the above-mentioned property, the debtor, if the head of a

family, may, by himself or his agent, select from all other of his

personal property, not to exceed in the aggregate seven hundred and

fifty dollars in value, and if a single person, not the head of a

family, three hundred dollars in value, which is also exempt.

Instead of the seven hundred and fifty dollars exemption, the debtor, if

the head of a family, may select and choose the following property,

which shall be exempt, namely: All miscellaneous books and musical

instruments for the use of the family, not exceeding two hundred dollars

in value; all household and kitchen furniture, including beds, bedsteads

and bedding, used by the debtor and his family, not exceeding two

hundred dollars in value; and in case the debtor shall own more than two

hundred dollars' worth of such property, he must select therefrom such

articles to the value of two hundred dollars, leaving the remainder

subject to legal process; two cows, five swine, two yokes of oxen or one

span of horses or mules, twenty-five sheep and their lambs under six

months old, and all wool of the same, and all cloth or yarn manufactured

therefrom, the necessary food for the animals hereinbefore mentioned for

one year, either provided or growing or both, as the debtor may choose;

also one wagon, one sleigh, two plows, one harrow, and farming machinery

and utensils, including tackle for team, not exceeding twelve hundred

and fifty dollars in value; the tools and implements of any mechanic,

whether a minor or of age, used and kept for the purpose of carrying on

his trade or business, and, in addition thereto, stock in trade not

exceeding two hundred dollars in value; the avails of life insurance

policies issued payable to the order, assignees, or estate of the

insured, and not assigned, are to the extent of five thousand dollars,

absolutely exempt to the surviving husband, or wife or minor children of

the insured, free from all claim of creditors of the insured.

The homestead of the head of every family resident in this State,

whether owned by the husband or wife, so long as it remains a

homestead, is absolutely exempt, except for taxes and debts contracted

for the purchase thereof. If within a town plat it must not exceed one

acre in extent, and if not within a town plat it must not embrace in the

aggregate more than one hundred and sixty acres, with the house and

buildings appurtenant thereon; and is limited to five thousand dollars

in value. (C. C. P. Sec. 345.) If the homestead is claimed upon land,

the title or right of possession to which was acquired or is claimed

under the laws of the United States relating to mineral lands, the area

of the homestead, if within a town plat, must not exceed one acre, and

if without a town plat, must not exceed forty acres. If the title to the

homestead has been acquired as a placer claim but has been acquired

under the laws of Congress as a lode mining claim, the area of the

homestead must not exceed forty acres. (L. 1909, ch. 136.) Such

exemption continues after the debtor's death, for the benefit of the

surviving husband or wife and children; and if both husband and wife be

dead, until the youngest child becomes of age. (Prob. C. Sec. 153.) It

is very doubtful, however, in view of the provisions of the State

Constitution, if the title of the homestead can be in the wife, unless

the husband is for some reason incapacitated.

TENNESSEE.

Thirty-six dollars of the wages, salary, or income of any person drawing

forty dollars or less per month shall be exempt from legal process at

date of service of process.

Household goods and provisions are exempt. The list includes practically

every article to be found in the average home. The liberality of the law

may be judged from the fact that one hundred gallons of sorghum molasses

and twenty pounds of coffee are listed. The list ends with: twenty

bushels of peanuts, three strings of red peppers, two gourds, two punger

gourds, a carpet in actual use by the family, not exceeding in value

twenty-five dollars, and two hundred bushels of cotton seed.

If the head of the family is engaged in agriculture there is further

exempt in his hands the following property: Two plows, two hoes, one

grubbing hoe, one cutting knife, one harvest cradle, one set of plow

gears, one pitch-fork, one rake, three iron wedges, five head of sheep,

and ten head of stock hogs. There is exempt in the hands of each

mechanic in the State who is engaged in the pursuit of his trade or

occupation one set of mechanic's tools, such as are usual and necessary

to the pursuit of his trade; and, if he is the head of a family, two

hundred dollars' worth of lumber or material, or products of his labor;

also one gun in the hands of every male citizen of the age of eighteen

years and upward, and every female who is the head of a family; to the

heads of families fifty pounds of picked cotton and twenty-five pounds

of wool, and a sufficient quantity of upper and sole leather to provide

winter shoes for the family; also, three hundred pounds of tobacco in

the hands of the actual producer; also thirty-five dollars' worth of

roughness, to consist of oats, fodder, and hay, or either of them.

A homestead or real estate in the possession of or belonging to each

head of a family, and the improvements thereon, to the value in all of

one thousand dollars, shall be exempt from sale under legal process

during the life of such head of a family, and shall inure to the benefit

of his widow and be exempt from sale in any way at the instance of any

creditor or creditors during the minority of the children occupying the

same and until the youngest child reaches the age of twenty-one years.

TEXAS.

The Constitution of 1875 provides that a homestead of a family not in a

town or city consisting of not more than two hundred acres of land,

which may be in one or more parcels, with the improvements thereon, or,

if in a town or city, lot or lots, not exceeding in value five thousand

dollars at the time of designation, without reference to the value of

the improvements thereon is exempt, provided the same shall be used for

the purpose of a home, or as place to exercise the calling or business

of the head of the family.

There is also exempted to every family, free from forced sale for debts;

all household and kitchen furniture; any lot or lots for sepulture in a

cemetery; all instruments of husbandry; all tools and apparatus

belonging to any trade or profession, and all books belonging to private

or public libraries, and family portraits and pictures, five milk cows

and calves, two yoke of work oxen, two horses and one wagon, one

carriage or buggy, one gun, twenty hogs, twenty head of sheep, all

provisions and forage on hand for home consumption, all bridles,

saddles, and harness necessary for the use of the family; and to every

citizen not a head of a family, one horse, bridle, and saddle; all

wearing apparel, any lot or lots for sepulture in a cemetery; all tools,

apparatus, and books belonging to his trade, profession, or private

library. Current wages for personal services are not subject to

garnishment.

UTAH.

The following property is exempt from execution, except on a judgment

for the purchase price, or on a judgment of a foreclosure of a mortgage,

or a mechanic's or laborer's lien thereon, or from sale for taxes, to

wit: 1st. Chairs, tables, and desks of the value of two hundred dollars,

and the library belonging to the judgment debtor, also musical

instruments in actual use in the family. 2d. Necessary household, table,

and kitchen furniture of the value of three hundred dollars, one

sewing-machine, family hanging pictures, oil paintings and drawings,

portraits and their necessary frames, provisions on hand for three

months, two cows and their sucking calves, and two hogs and all sucking

pigs, all wearing apparel, and beds and bedding, and all carpets in

use. 3d. A farmer may hold farming implements to the value of three

hundred dollars, two oxen, horses or mules, and their harness; a cart or

wagon; seed, grain or vegetable, for planting or sowing within six

months, not exceeding in value two hundred dollars and crops and the

proceeds thereof not exceeding two hundred dollars. 4th. Necessary

tools, tool chest, and implements of a mechanic or artisan, not

exceeding in value five hundred dollars; the seal and records of a

notary public; the instruments and chests of a surgeon, physician,

surveyor, and dentist, with their libraries, and the law libraries and

office furniture of attorneys and judges, and libraries of ministers,

and typewriters of reporters and copyist, the type, presses, and

material of a printer or publisher, not exceeding five hundred dollars.

5th. The cabin of a miner not exceeding five hundred dollars in value,

also his tools and appliances, not exceeding in value five hundred

dollars. 6th. Two oxen, or horses or mules and harness, and cart or

wagon, or dray or truck, by which a cartman, drayman, huckster,

teamster, or other laborer habitually earns his living; and one horse,

harness, and vehicle of a physician, surgeon, or minister. 7th. One-half

of the earnings of the judgment debtor for personal services rendered

within thirty days preceding the levy if debtor is married or is head of

a family residing in Utah and dependent upon such earnings for support.

If his earnings are two dollars per day or less, a married man or head

of a family is entitled to an absolute exemption of thirty dollars per

month. Costs cannot be taxed in any proceeding to obtain levy upon

moneys of judgments debtor earned within thirty days next preceding

levy. 8th. All moneys, benefits, privileges, or immunities accruing in

any manner from a life insurance on a debtor's life, when the annual

premiums do not exceed five hundred dollars. 9th. All arms, ammunition,

uniforms, and accoutrements required by law to be kept. 10th. To a head

of a family homestead, to be selected by the debtor. A homestead

consisting of lands and appurtenances (which lands may be in one or more

localities), not exceeding fifteen hundred dollars in value for the head

of the family and five hundred dollars additional for his wife, and two

hundred and fifty dollars for each other member of his family, shall be

exempt from judgment lien and from execution or forced sale, for

mechanics' or laborers' lien thereon, lawful mortgage thereon, or lien

for purchase. The statute provides that the homestead exemption may be

claimed by either the husband or the wife, and defines the terms "head

of the family" and "members of the family." In case of sale the money

received by the judgment debtor for value of his exemption is also

exempt, and so, too, is insurance money when fire occurs (to the extent

of the exemption).

VERMONT.

The law exempts a homestead from attachment or levy of execution to the

amount of five hundred dollars; also (unless turned out to the officer

by the debtor, to be taken on the attachment in execution) such suitable

apparel, bedding, tools, arms, and articles of household furniture as

may be necessary for upholding life, one sewing-machine kept for use,

one cow, the best swine, or the meat of one swine, sheep not exceeding

in number ten, and one year's product of said sheep in wool yarn, or

cloth, forage sufficient for keeping not exceeding ten sheep and one cow

through one winter, ten cords of firewood or five tons of coal, twenty

bushels of potatoes, all growing crops, ten bushels of grain, one barrel

of flour, three swarms of bees and hives, together with their produce in

honey, two hundred pounds of sugar, and all lettered gravestones, the

Bibles and other books used in a family, one pew or slip in a

meeting-house or place of religious worship, live poultry not exceeding

in value the sum of ten dollars, the professional books and instruments

of physicians, and the professional books of clergymen and attorneys at

law, to the value of two hundred dollars; and also one yoke of oxen or

steers, as the debtor may select, two horses kept and used for

team-work, and such as the debtor may select in lieu of oxen or steers,

but not exceeding in value the sum of two hundred dollars, with

sufficient forages for keeping the same through the winter; also the

pistols, side arms, and equipments personally used by any soldier in the

service of the United States and kept by him or his heirs as mementoes

of his service, also one two-horse wagon with whiffle-trees and

neck-yoke; or one ox-cart, as the debtor may choose; one sled or one set

of traverse sleds, either for horses or oxen, as the debtor may select;

two harnesses, two halters, two chains, one plow, and one ox-yoke, which

with the oxen or steers or horses which the debtor may select for team

work, shall not exceed in value two hundred and fifty dollars; also one

tool chest kept for use by a mechanic.

A housekeeper or head of a family has a homestead exemption from

attachment or execution in a dwelling-house and lands appurtenant, used

or kept as a homestead, to the value of five hundred dollars.

VIRGINIA.

The exemption laws are very liberal. A householder residing in this

State may hold exempt from levy or distress the family Bible, family

pictures, school-books, and library for the use of the family, not

exceeding in all one hundred dollars in value; a seat or pew in any

house or place of public worship; a lot in a burial ground; all

necessary wearing apparel of the debtor and his family; all beds,

bedsteads and bedding necessary for the use of such family, and all

stoves and appendages put up for the necessary use of the family, not

exceeding three; one cow and her calf till one year old, one horse, six

chairs, one table, six knives, six forks, six plates, one dozen spoons,

two dishes, two basins, one pot, one oven, six pieces of wooden or

earthen ware, one loom and its appurtenances, one safe or press, one

spinning-wheel, one pair of cards, one axe, two hoes, ten barrels of

corn, or in lieu thereof twenty-five bushels of rye or buckwheat, five

bushels of wheat or one barrel of flour, two hundred pounds of bacon or

pork, three hogs, ten dollars in value of forage or hay, one

cooking-stove and utensils for cooking therewith, and one

sewing-machine; and, in the case of a mechanic, the tools and utensils

of his trade, not exceeding one hundred dollars in value; and in case of

an oysterman or fisherman, his boat and tackle, not exceeding two

hundred dollars in value, the same shall be sold, and out of the

proceeds the oysterman or fisherman shall first receive two hundred

dollars in lieu of such boat and tackle; and if the householder is at

the time actually engaged in the business of agriculture, there shall

also be exempt from such levy or distress, while he is so engaged, to be

selected by him or his agent, the following articles, or so many there

he may have, to wit: one yoke of oxen, or a pair of horses or mules in

lieu thereof (unless he selects or has selected a horse or mule under

the preceding section, in which case he shall be entitled to select

under this section only one), with the necessary gearings, one wagon or

cart, two plows, one drag, one harvest cradle, one pitchfork, one rake,

and two iron wedges; wages, owing to a laboring man being a householder,

not exceeding fifty dollars per month, shall also be exempt from

distress, levy, or garnishment. These embrace what is known as the Poor

Debtor's Exemption. (=Code, ch. 178.=)

The Homestead Exemption is as follows: Every householder residing in

this State shall, in addition to the property or estate to hold exempt

from levy, distress, or garnishment, under ch. 178, be entitled to

exempt from levy, seizure, garnishment, or sale under any execution,

order, or process issued on any demand for any debt or liability on

contract, his real and personal estate, or either, to be selected by

him, including money and debts due him, to the value of not exceeding

two thousand dollars.

WEST VIRGINIA.

Any husband or parent residing in this State, or the widow or infant

children of deceased parents, may set apart his personal estate, not

exceeding two hundred dollars in value, to be exempt from execution or

other process. He or they may also hold a homestead of the value of one

thousand dollars (provided the homestead is recorded among the public

land records of the county wherein it is situate, before the debt

against which it is claimed is contracted), as against debts created

since. Any resident mechanic, artisan, or laborer, whether a husband or

parent or not, may hold the working tools of his trade or occupation to

the value of fifty dollars exempt, provided that in no case shall the

exemption allowed any one person exceed two hundred dollars.

WASHINGTON.

All real and personal estate belonging to a married woman at the time of

her marriage, and all she subsequently acquires or becomes entitled to

in her own right, and all her personal earnings, and rents and profits

of such real estate, shall not be liable for her husband's debts so long

as she or any minor heir of her body is living, but her separate

property is liable for debts owing by her at the time of her marriage.

To a householder, being the head of a family, a homestead of the value

of two thousand dollars while occupied by such family, wearing apparel,

private libraries (not to exceed five hundred dollars in value), family

pictures, and keepsakes. To each householder one bed and bedding and one

additional bed and bedding for each additional member of the family, and

other household goods of the coin value of five hundred dollars.

Provisions and fuel for family for six months. Two cows with their

calves, five swine, two stands of bees, thirty-six domestic fowls and

feed for six months. To a farmer one span of horses and harness, or two

yokes of oxen, and one wagon, with farming utensils not exceeding five

hundred dollars in coin value, one hundred and fifty bushels of wheat,

one hundred and fifty bushels of oats or barley, fifty bushels of

potatoes, ten bushels of corn, and ten bushels of peas, and ten bushels

of corn, ten bushels of peas and ten bushels of onions for seeding

purposes. To a mechanic, the tools used to carry on his trade for the

support of himself and family, also material of the value of five

hundred dollars. To a physician, his library, not exceeding five hundred

dollars in value, horse and carriage, instruments and medicines not

exceeding two hundred dollars in coin. To attorneys and clergymen, their

libraries, not exceeding in value of one thousand dollars, also office

furniture, stationery and fuel not exceeding in value two hundred

dollars. All firearms kept for use and a canoe, skiff, or small boat,

not exceeding in value two hundred and fifty dollars. To a person

engaged in lightering, one or more lighters or scows and a small boat,

not exceeding the aggregate value of two hundred and fifty dollars. To a

drayman, his team. To a person engaged in logging, three yokes of work

oxen, and implements of the value of three hundred dollars. Proceeds or

avails of all life and accident insurance shall be exempt from all

liability for any debt. To any person whose exempt property is insured,

and destroyed by fire, the insurance money coming to or belonging to the

person thus insured to an amount equal to the exempt property thus

destroyed. Burial lot exempt. Pension money exempt, but exemption may be

waived.

WISCONSIN.

The following personal property is exempt from seizure or sale on any

execution and from attachment or garnishment: 1st. The family Bible. 2d.

Family pictures and school-books. 3d. The library of the debtor. 4th.

The seat or pew in any place of public worship. 5th. All wearing apparel

of the debtor and his family; all stoves and appendages kept for the

use of the debtor and his family; all cooking utensils and all other

household furniture not exceeding two hundred dollars in value, and one

gun, rifle, or other firearm not exceeding fifty dollars in value. 6th.

Two cows, ten swine, one yoke of oxen, and one horse or mule, or, in

lieu of one yoke of oxen and horse or mule, two horses or two mules, ten

sheep and the wool from the same, either in the raw material or

manufactured into yarn or cloth; the necessary food for one year's

support for all such stock, also one wagon, cart, or dray, one sleigh,

one plow, one drag, and other farming utensils, including a tackle for

teams, not exceeding two hundred dollars in value. 7th. The provisions

for the debtor and his family necessary for one year's support, and fuel

necessary for one year. 8th. The tools, implements, and stock in trade

of any mechanic, miner, merchant, trader, or other person, used or kept

for the purpose of carrying on his trade or business, not exceeding two

hundred dollars in value. 9th. All sewing-machines owned by individuals

and kept for the use of themselves or family. 10th. Any sword, plate,

books, or other article presented or given to any person by congress,

legislature of any of the United States, or by either body of congress

or of such legislature, whether presented by vote or raised by

subscription of the members of either of the aforesaid bodies, 11th.

Printing material and press or presses used in the business of any

printer or publisher, to an amount not exceeding fifteen hundred dollars

in value, provided no sum exceeding four hundred dollars shall be exempt

from payment of employees. 12th. Horses, arms, equipment, and uniforms

of all officers, non-commissioned officers, and privates used for

military purposes in the organized militia of the State. 13th. All

books, maps, plates, and other papers kept or used by any person for the

purpose of making abstracts of title to land. 14th. The interests owned

by any inventor in any invention secured to him by letters patent of the

United States. 15th. The earnings of all married persons and other

persons having a family dependant upon them for support, for three

months next preceding the issue of an attachment, execution, or

garnishment, to the amount of sixty dollars only for each month. Such

exemption shall not exceed one hundred and eighty dollars in all for the

three months. 16th. All fire-engines, apparatus, and equipments, used or

to be used for the protection of property from fire. 17th. All moneys

arising from insurance of any exempt property when such property has

been destroyed by fire. 19th. All money arising on any policy of

insurance on the life of a minor, payable to his father or mother, or

both, shall be exempt against the creditors of such father or mother,

but not against the creditors of such minor. Certain other life

insurance moneys are also exempt. 20th. All cemetery lots owned by

individuals and all monuments therein, the coffins and other articles

for the burial of any dead person, and the tombstone or monuments for

his grave, by whomsoever purchased. 21st. Pensions paid policemen,

firemen, their widows or minor children. 22d. Shares of the value of one

thousand dollars at time of withdrawal in a local building and loan

association held by one not owning a homestead which is exempt. A

homestead to be selected by the owner, consisting, when not included in

any city or village, of any quantity of land not exceeding forty acres,

used for agricultural purposes, and when included in any city or

village, of any quantity of land not exceeding one-fourth of an acre and

the dwelling-house thereon and its appurtenances owned and occupied by

any resident of the State, not exceeding five thousand dollars in value,

is exempt. Proceeds of homestead not exceeding five thousand dollars are

exempt for two years. Husband cannot assign exempt wages except by a

written instrument signed by wife with two witnesses, nor for a longer

period than two months in advance.

WYOMING.

Every householder being the head of a family, and every resident who has

attained the age of sixty years, is entitled to a homestead not

exceeding in value fifteen hundred dollars, exempt from execution or

attachment for any debt, contract, or civil obligation, while such

homestead is actually occupied as such by the owner thereof, or his or

her family. The homestead may consist of a house and lot or lots in any

town or city, or a farm of not more than one hundred and sixty acres.

Besides the homestead above mentioned, the wearing apparel of every

person is exempt from judicial or ministerial process; also the

following property when owned by any person being the head of a family

and residing with the same, to wit: the family Bible, pictures, and

school-books; a lot in any cemetery or burial ground; furniture,

bedding, provisions, and such other articles as the debtor may select,

not to exceed in all the value of five hundred dollars, to be

ascertained by the appraisment of three disinterested householders;

provided that no personal property of any person about to remove or

abscond from the State shall be exempt. The tools, teams, and

implements, or stock in trade of a mechanic, miner, or other person, and

used and kept for the purpose of carrying on his trade or business, is

exempt to a value not exceeding three hundred dollars; also the library,

instruments or implements of any professional man, not to exceed in

value three hundred dollars.

BRITISH COLUMBIA.

Personal property to be selected by the debtor to the value of five

hundred dollars is exempt from execution. Under the Homestead Act lands

to the value of twenty-five hundred dollars may be registered as a

homestead, and are then exempt from seizure or sale.

MANITOBA.

1st. Bedding and furniture not exceeding five hundred dollars. (This

exemption does not apply, where claim, for which distress warrant has

issued, is for wages.) 2d. Necessary clothing for judgment debtor and

his family. 3d. Twelve volumes of books and the books of a professional

man, one axe, one saw, one gun, six traps. 4th. Food for judgment debtor

and family for eleven months if in possession. 5th. Three horses, mules,

or oxen, six cows, ten sheep, ten pigs, fifty fowl, and food for the

same during eleven months, provided that the exemption as to horses over

four years of age shall apply only in case they are used by the judgment

debtor in earning his living. 6th. Tools and implements up to five

hundred dollars. 7th. Farm lands up to one hundred and sixty acres

actually resided upon, cultivated by the judgment debtor, or used for

grazing or other purposes, and the houses, stables, barns on the farm

lands resided upon by judgment debtor. 8th. The actual residence or

house of any person other than a farmer, provided the same does not

exceed in value fifteen hundred dollars. 9th. All the necessary seeds of

various varieties or roots for proper seeding and cultivation of eighty

acres. 10th. Insurance on exemptions also exempt. There are no

exemptions in cases of judgments for board and lodgings. No article is

exempt when judgment was for purchase price of article seized.

NOVA SCOTIA.

The necessary wearing apparel and bedding and bedsteads of the debtor

and his family, and the tools and instruments of his trade or calling to

the value of thirty dollars, one stove, and his last cow, cooking

utensils, six each of knives, forks, plates, cups, saucers, spoons,

chairs, one shovel, one table, teapot, jug, spinning-wheel, weaving

loom, ten religious volumes, food and fuel for thirty days, two sheep,

one hog, and food for same and cow for thirty days shall be exempt from

execution.

NEW BRUNSWICK.

Wearing apparel, bedding, kitchen utensils, and tools of trade or

calling to the value of one hundred dollars.

ONTARIO.

The following chattels are exempt from seizure under any writ of

execution whatever, and after the death of the debtor are exempt from

the claims of his creditors: Furniture, bedding, and wearing apparel not

exceeding in value one hundred and fifty dollars; fuel and provisions

not exceeding in value forty dollars; animals not exceeding in value

seventy-five dollars, and food therefor for thirty days; tools to the

value of one hundred dollars; one dog and fifteen hives of bees. Free

grants and homesteads to actual settlers in the districts of Algoma and

Nipissing, and of certain lands between the River Ottawa and the

Georgian Bay, are also free from creditor's claims.

QUEBEC.

The debtor may select and withdraw from seizure: 1st. The bed, bedding

and bedsteads in use by him and his family. 2d. The ordinary and

necessary wearing apparel of himself and his family. 3d. Two stoves and

their pipes, one pot-hook and its accessories, one pair of andirons, one

pair of tongs, and one shovel 4th. All the cooking utensils, knives,

forks, spoons, and crockery in use by the family, two tables, two

cupboards or dressers, one lamp one mirror, one washing stand with its

toilet accessories, two trunks or valises, the carpets or matting

covering the floors, one clock, one sofa, and twelve chairs, provided

that the total value of such effects does not exceed the sum of fifty

dollars. 5th. All spinning-wheels and weaving looms intended for

domestic use, one axe, one saw, one gun, six traps, such fishing-nets,

lines, and seines as are in common use, one tub, one washing machine

one wringer, one sewing-machine, two pails, three flat-irons, one

blacking-brush, one scrubbing-brush, one broom. 6th. Fifty volumes of

books, and all drawings and paintings executed by the debtor or the

members of his family, for their use. 7th. Fuel and food sufficient for

the debtor and his family for three months. 8th. One span of plow-horses

or a yoke of oxen; one horse, one summer vehicle and one winter vehicle,

and harness used by a carter or driver for earning his livelihood; one

cow, two pigs, four sheep, the wool from such sheep, the cloth

manufactured from such wool, and the hay and other fodder intended for

the feeding of said animals; and, moreover, the following agricultural

tools and implements; one plow, one harrow, one working sleigh, one

tumbril, one hay-cart with its wheels, and all harness necessary and

intended for farming purposes. 9th. Books relating to the profession,

art, or trade of the debtor, to the value of two hundred dollars. 10th.

Tools and implements or other chattles ordinarily used in his

profession, art, or trade to the value of two hundred dollars, 11th.

Bees to the extent of fifteen hives.

The following are exempt from seizure: Consecrated vessels and things

used for religious worship; family portraits; immovables by a donor or

testator, or by law, to be exempt from seizure, and sums of money or

objects given or bequeathed upon the condition of their being exempt

from seizure; old age annuities created by the act of Parliament of

Canada, alimentary allowances granted by a court, and sums of money or

pensions given as alimony, even though the donor or testator has not

expressly declared them to be exempt from seizure (they may, however, be

seized for alimentary debts); pensions granted by financial and other

institutions to their employees; pay and pensions of persons belonging

to the army or to the navy; the salaries of some public officers and

professors, tutors, school teachers, and public officers; salaries of

some public officers and employees of the Province, and salaries of

city and town clerks, and of other municipal officers and employees and

of city and town assessors in incorporated cities or towns, are seizable

for one-fifth of every monthly salary not exceeding one thousand dollars

per annum; one-fourth of every monthly salary exceeding one thousand

dollars, but not exceeding two thousand dollars per annum, and one-third

of every monthly salary exceeding two thousand dollars per annum.

Four-fifths of the salary, remuneration, or earnings of members of the

Corporation of Pilots for and below the harbor of Quebec for the

pilotage of vessels are exempt from seizure. All other salaries and

wages are exempt from seizure for four-fifths when they do not exceed

three dollars per day; three-quarters when they exceed three dollars but

do not exceed six dollars per day; and two-thirds when they exceed six

dollars per day. There are also special exemptions in favor of settlers

and fishermen.

_INDEX._

Accounts

Close collection, 17

Items over year apart, 33

Payment on, revives, 33

Attitude

Toward Debtors, 11

" the poor, 14

" off-color women, 15

" children, 15

Bookkeeping

Systems, 19

Original entry, 19

Marks and Ciphers, 19

Charity practice, 20

Checks

Post-dated, 23

Due on Sunday or holiday, 23

Changing date makes void, 23

Not dated, never payable, 23

Are orders, 23

Do not hold, 23

If not paid, 23

Certified, 24

Erase endorsement, 24

Collectors

On commission, 7

Office girl best, 17

Corporation orders, 30

Discounting bills, 9

Forms

Letter when debtor fails to keep appointment, 18

Collecting letters, bluff, 24

Sentiment, 25

Class, 25

Pen written, 25

Class 1, 26

Class 2, 27

Class 3, 28

Personal, 28

Items for, 29

Order-note, 22

Statement, 21

Exemptions, 33

Provisions for physicians, 34

Runs to widows and minors, 34

Not certain claims, 34

Not for fines, Tennessee, 34

Wages of seamen, Rhode Island, 34

Homestead not, Pennsylvania, 34

Gun and revolver, Oregon, 34

Public buildings, 35

Property, selection, 35

Until youngest child of age, 35

Laws, liberal, 14-34

" North Dakota, liberal, 34

" Alabama, 35

" Alaska, 36

" Arizona, 37

" Arkansas, 37

" California, 38

" Colorado, 40

" Connecticut, 41

" Delaware, 43

" Dist. of Columbia, 44

" Florida, 44

" Georgia, 45

" Hawaii, 46

" Indiana, 48

" Iowa, 48

" Illinois, 53

" Idaho, 51

" Kansas, 50

" Kentucky, 55

" Louisiana, 56

" Maine, 57

" Maryland, 58

" Massachusetts, 59

" Michigan, 60

" Minnesota, 61

" Mississippi, 62

" Missouri, 63

" Montana, 64

" Nebraska, 65

" Nevada, 66

" New Hampshire, 67

" New Jersey, 68

" New Mexico, 68

" New York, 70

" North Carolina, 71

" North Dakota, 71

" Ohio, 71

" Oklahoma, 73

" Oregon, 74

" Pennsylvania, 75

" Rhode Island, 75

" South Carolina, 76

" South Dakota, 76

" Tennessee, 78

" Texas, 79

" Utah, 80

" Vermont, 82

" Virginia, 83

" West Virginia, 85

" Washington, 85

" Wisconsin, 86

" Wyoming, 88

" British Columbia, 89

" Manitoba, 89

" Nova Scotia, 90

" New Brunswick, 91

" Quebec, 91

" Ontario, 91

Judgments, foreign, Oklahoma, 33

West Virginia, 33

Limitations, All States, 33

Padding accounts, 15

Proper time to collect, 16

Notes, 18

Sight Draft, 29

Successful Physician, the, 7

Loans, 12

_The Physician's

Improved Account System_

The card ledger is the up-to-date book-keeping system and is being used

for all kinds of accounts.

It is the simplest and best method a doctor can use. With it there are

no dead accounts to handle (when an account is paid the card is

transferred to the closed accounts); no indexing to do, the cards being

filed in alphabetical order; there is a great economy of time, the

statement of an account is always ready when a client asks for it;

because of this, collections are made prompter and easier.

[Illustration]

=The Physician's Account System= consists of a handsome quarter-sawed,

dust-proof oak box (like the illustration shown) 5x6x9 inches, with a

hinged lid, 500 buff cards, 3x5 inches, ruled on both sides, and two

sets (A to Z) of alphabet guide cards, one set for the open accounts,

the other for the closed accounts, and a movable metal partition to

separate the open from the closed accounts.

Additional cards for this outfit may be secured at low cost, and as dead

accounts may after a time be filed away, it constitutes a perpetual and

very inexpensive ledger or account system.

Hundreds of physicians are using this system, and have nothing but

praise for it; not one has raised an objection to it.

=Don't= spend a lot of money for an elaborate accounting system. No matter

what you pay you cannot find as simple, convenient and satisfactory

system as this.

=Price, Complete In Oak Cabinet, with Pocket Call Book $5.00=

_Physicians Drug News, Newark, N. J._

_In connection with our account system we supply a

Physicians Practical Call Book

for recording daily calls_

"The object of this book is to furnish physicians with a simple and

convenient method of recording calls, in as small compass as

possible."

It is perpetual; may be begun at any time. It is elastic; if one

double page is not sufficient, two may be employed.

[Illustration]

It is free from the mass of printed matter which cumbers up the

average call book and nearly all of which is unnecessary.

Size 7x4 inches. Handsomely bound, gilt edges, with flap.

_Price $1.00_

With name on, stamped in gold $1.25

_Physicians Drug News, Newark, N. J._

TRANSCRIBER'S NOTES:

Text in italics is surrounded with underscores: _italics_.

Text in bold is surrounded with equals signs: =bold=.

Punctuation has been corrected without note.

Inconsistencies in spelling and hyphenation have been retained from

the original.

Obvious typographical errors have been corrected as follows:

Page 16: I changed to 1

Page 21: acounts changed to accounts

Page 50: individal changed to individual

Page 51: libary changed to library

Page 55: Ilinois changed to Illinois

Page 57: usefruct changed to usufruct

Page 67: minor changed to miner

debtors changed to debtor's

calender changed to calendar

Page 68: virture changed to virtue

Page 70: owners changed to owner's

Page 79: pusuit changed to pursuit

Page 95: Dicounting changed to Discounting

Page 99: Newark, N. changed to Newark, N. J.

On page 40, note that 16th is missing in the original text.

End of Project Gutenberg's How to Collect a Doctor Bill, by Frank P. Davis