Exemption of Certain Personal Property from Attachment and Execution for Delinquency in Payment of Land Tax
Act No. 2204, enacted on January 15, 1913, exempts certain personal properties from attachment and execution due to delinquency in land tax payments. The exempted items include tools necessary for the debtor's trade, one beast of burden, essential clothing for the debtor and family, household furniture valued up to seventy-five pesos, provisions for three months, professional libraries valued up to five hundred pesos, and a fishing boat and net valued at twenty-five pesos. This law aims to protect the basic livelihood and necessities of individuals and their families despite tax-related financial difficulties. The Act took effect immediately upon its passage.
January 15, 1913
ACT NO. 2204
AN ACT EXEMPTING CERTAIN PERSONAL PROPERTY FROM ATTACHMENT AND EXECUTION FOR DELINQUENCY IN THE PAYMENT OF THE LAND TAX
SECTION 1. The following property shall be exempt from attachment and execution for delinquency in the payment of the land tax: cdtech
1. Tools and implements necessarily used by the debtor in his trade or employment;
2. One horse or cow, or carabao, or other beast of burden, such as the debtor may select, and necessarily used by him in his ordinary occupation;
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping, and used for that purpose by the debtor, such as the debtor may select, of a value not exceeding seventy-five pesos;
5. Provisions actually provided for individual or family use sufficient for three months;
6. The professional libraries of lawyers, judges, clergymen, doctors, school-teachers, and music teachers, not exceeding five hundred pesos in value.
7. 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.
SECTION 2. This Act shall take effect on its passage.
Enacted: January 15, 1913