Personal property exempt from seizure and sale for delinquency.
Section 40
SEC. 40. Personal property exempt from seizure and sale for delinquency.—The following personal property shall be exempt from seizure, sale and execution for delinquency in the payment of the land tax: Tools and implements necessarily used by the delinquent in his trade or employment. One horse, or cow or carabao or other beast of burden, such as the delinquent may select, and necessarily used by him in his ordinary occupation. His necessary clothing and that of his family. Household furniture and utensils necessary for housekeeping, and used for that purpose by the delinquent, such as he may select, of a value not exceeding one hundred pesos. Provisions for individual or family use sufficient for four months. The professional libraries of lawyers, judges, clergymen, doctors, school-teachers, and music teachers, not exceeding five hundred pesos in value. The fishing boat and net, not exceeding the total value of twenty-five pesos, the property of any fisherman, by the lawful use of which he earns a livelihood. Any article or material which forms part of a home or of an improvement on any real estate.