Personal property exempt from seizure and sale for delinquency.
Section 52
SEC. 52. 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 real estate tax: (a) The tools and implements necessarily used by the delinquent in his trade or employment; (b) One horse, 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 his family; (d) Such household furniture and utensils necessary for housekeeping, and used for that purpose by the delinquent, 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, physicians, pharmacists, engineers, surveyors, clergymen, school teachers, and music teachers, not exceeding five hundred pesos in value; (g) One fishing boat and net, not exceeding the total value of two hundred pesos, the property of any fisherman, by the lawful use of which he earns a livelihood; (h) So much 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 exception 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 rive hundred pesos bears to the whole annual premiums paid; and (k) Any article or material which forms part of a home or of any improvement on any real estate.