Personal property exempt from distraint or levy.
Section 32
SEC. 32. Personal property exempt from distraint or levy.—The following property shall be exempt from distraint and from the levy of attachment or execution for delinquency in the payment of the real-property tax: Tools and implements necessarily used by the debtor in his trade or employment. One horse or cow, or carabao, or other beast of burden, such as the debtor may select, and necessarily used by him in his ordinary occupation. His necessary clothing, and that of all his family. Household furniture and utensils necessary for housekeeping, and used for that purpose by the debtor, such as the debtor may select, of a value not exceeding one hundred pesos. Provisions actually provided for individual or family use sufficient for four months. The professional libraries of lawyers, judges, clergymen, doctors, school teachers, and music teachers, not exceeding live hundred pesos in value. One fishing boat and net, not exceeding the total value of fifty pesos, the property of any fisherman, by the lawful of which he earns a livelihood. Any material or article forming part of a house or improvement of any real property.