Personal property exempt from distraint or levy.
Section 31
SEC. 31. 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: (a) Tools and implements necessarily used by the delinquent taxpayer in his trade or employment. (b) One horse or cow, or carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation. (c) His necessary clothing, and that of all his family. (d) Household furniture and utensils necessary for housekeeping, and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding one hundred pesos. (e) Provisions actually provided for individual or family use sufficient for four months. (f) The professional libraries of lawyers, judges, clergymen, doctors, school teachers, and music teachers, not exceeding five hundred pesos in value. (g) One fishing boat and net, not exceeding the total value of one hundred pesos, the property of any fisherman, by the lawful use of which he earns a livelihood. (h) Any material or article forming part of a house or improvement of any real property.