Personal property exempt from seizure and sale for delinquency.
Section 64
SEC. 64. Personal property exempt from seizure and sale for delinquency.—The following personal property shall be exempt from seizure and sale for delinquency in the payment of the real-estate 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 all 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 seventy-five pesos. Provisions actually provided for individual or family use sufficient for three months. The professional libraries of lawyers, judges, clergymen, doctors, school-teachers, and music teachers, not exceeding five hundred pesos in value. One 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.