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Act No. 2204 — An Act Exempting Certain Personal Property from Attachment and Execution for Delinquency in the Payment of the Land Tax.

Act No. 2204 — An Act Exempting Certain Personal Property from Attachment and Execution for Delinquency in the Payment of the Land Tax.

Act No. 2204 · Act · Approved January 15, 1913 · 2 sections

Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Section 1

SECTION 1. The following property shall be exempt from attachment and execution for delinquency in the payment of the land tax: 1. Tools and implements necessarily used by the debtor in his trade or employment; 2. One horse or cow, or carabao, or other beast of burden, such as the debtor may select, and necessarily used by him in his ordinary occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping, and used for that purpose by the debtor, such as the debtor may select, of a value not exceeding seventy-five pesos; 5. Provisions actually provided for individual or family use sufficient for three months; 6. The professional libraries of lawyers, judges, clergymen, doctors, school-teachers, and music teachers, not exceeding five hundred pesos in value; 7. One fishing boat and net, not exceeding the total value and of twenty-five pesos, the property of any fisherman, by the lawful use of which he earns a livelihood.

Section 2

SEC. 2. This Act shall take effect on its passage. Enacted, January 15, 1913.

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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