Section 50
SEC. 50. Personal property exempt from seizure and sale for delinquency.&mdashThe following personal property shall be exempt from seizure, sale and execution for delinquency in the payment of. the real estate, tax: (a) The tools and implements necessarily used by the delinquent in his1 trade or employment. (b) Two horses or two cows, or two carabaos, or other beasts of burden, such as the delinquent may select, and necessarily used by him in his ordinary occupation. (c) His necessary clothing and that of his family. (d) 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 two hundred pesos. (e) Provisions for individual or family sufficient for three months. (f) The professional libraries of lawyers, judges, physicians, pharmacists, dentists, engineers, surveyors, clergymen, school teachers, and music teachers, not exceeding five hundred pesos in value. (g) One fishing boat and net, the property of any fisherman, by the lawful use of which he earns a livelihood. (h) So much of the earnings of the delinquent for his personal services within the month preceding the levy as are necessary for the support of his family. (i) Lettered gravestones. (j) All moneys, benefits, privileges, or annuities accruing or in any manner growing out of any life insurance, if the annual premiums paid do not exceed five hundred pesos, and if they exceed that sum, a like exemption shall exist which shall bear the same proportion to the moneys, benefits, privileges, and annuities so accruing or growing out of such insurance that said five hundred pesos bears to the whole annual premiums paid. (k) Any article or material which forms part of a home or of any improvements on any real estate.