Personal property exempt from distraint or levy.
Section 69
SEC. 69. Personal property exempt from distraint or levy.—The following property shall be exempt from distraint and the levy of attachment or execution for delinquency in the payment of the real property tax: Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment. One horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer 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 taxpayers, such as he may select, of a value not exceeding three thousand pesos. Provisions, including crops, 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 five thousand pesos in value. One fishing boat and net, not exceeding the total value of five thousand pesos, the property of any fisherman, by the lawful use of which he earns a livelihood. Any material or article forming part of a house or improvement of any real property.