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Republic Act

AN ACT EXEMPTING CERTAIN PERSONAL PROPERTY FROM ATTACHMENT AND EXECUTION FOR DELINQUENCY IN THE PAYMENT OF THE LAND TAX.

Number
Act No. 2204
Date of approval
Sections
2
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.

2 sections

Cite this law

AN ACT EXEMPTING CERTAIN PERSONAL PROPERTY FROM ATTACHMENT AND EXECUTION FOR DELINQUENCY IN THE PAYMENT OF THE LAND TAX. (Official Gazette). Retrieved via LawPlayer, https://lawplayer.com/ph/act/act-2204

Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

No copyright in works of the Government (RA 8293 s.176)

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