Section 65
SEC. 65. Personal property exempt from seizure and sale for delinquency.&mdashThe following personal property shall be exempt from seizure and sale for delinquency in the payment of the real estate tax; (a) Tools and implements necessarily used by the delinquent in his trade or employment; (b) 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; (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, such as he may select, of a value not exceeding two hundred pesos; (e) Provisions actually provided for individual or family use sufficient for three months; (f) The professional libraries of lawyers, judges, clergymen, doctors, school teachers, and music teachers, not exceeding five hundred pesos in value; and (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.