How to Collect a Doctor Bill

This table is as near complete as we are able to make it at this time. The laws are changed frequently. This is accurate enough to enable any physician to look over his books and find what per cent. of his accounts have outlawed by his failure to enforce payment.

Remember that a payment, however small it may be, will revive an account, even after it has become outlawed. Hence the advisability of getting small payments at every opportunity. These payments should be less than one year apart, as some States do not consider payments made over one year apart.

Under the Oklahoma law a foreign judgment is limited to one year. In West Virginia a foreign judgment against a person who has been a resident of the State for ten years is barred.

A similar clause to the following, taken from the laws of the State of Washington, is incorporated in the acts of nearly all States, and may be considered as a general rule:

"In an action brought to recover a balance due upon a mutual, open and current account, where there have been reciprocal demands, the cause of action shall be deemed to have accrued from the time of the last item of the account proved on either side, but when more than one year shall have intervened between any of a series of items, they are not to be deemed such an account."

Thus, if you do practice for a person, and a year elapses and you again attend him, you cannot combine the two as one account, and enforce collection by law.

CHAPTER VII

EXEMPTION LAWS.

Before starting a suit to collect money due you, carefully read up on the exemption laws of your State. After carefully considering the matter you will find that a judgment, if obtained, will avail you nothing, should the debtor elect to take advantage of the exemption allowed him by law.

Some States are very liberal in the amount of property a man may hold which is exempt from execution on a judgment for indebtedness. Take for instance, the State of North Dakota, where the head of a family may hold a homestead and personal property to the value of $6,450, and in case the head of the family should die, and was insured, the widow and children could hold an additional $5,000 of life insurance money, making a total exemption of $11,450.

Delaware is the only State that has made a special provision for physicians in any manner. Here the statutes provide that a physician's bill shall be a preferred claim for services in the last illness of the patient.

In nearly all States the exemption runs to the widow and minor children. This is so general a rule that I have not included that part of the statutes covering this phase of the law. There is no exemption against money due on mortgages, for the purchase price of property, for manual labor or taxes. Tennessee also provides that there shall be no exemption on fines for failure to work the roads, for voting out of the district the voter lives in, for carrying concealed weapons, or for giving away or selling intoxicating liquors on election day.

Rhode Island exempts wages due or accruing to seamen.

Pennsylvania does not exempt the homestead, and personal property to the value of three hundred dollars only is exempt. The chances to collect a bill in Pennsylvania are better than in any other State, so far as the exemption laws are concerned.

Oregon exempts one gun or revolver to each white citizen over sixteen years of age, in addition to the other exemptions.

Public buildings owned by the State or municipality are always exempt. Other buildings are not exempt against liens for material or labor used in their construction.

The exempt property may be selected by the debtor, or on his failure to make such selection, some States permit the wife to make the selection, but in case no selection is made, the proper officer will make the selection for them.

The exemption of estates generally runs until the youngest child is of age. Judgments usually expire in twenty years or less if not renewed. Hence you will see that the attorney's fees that you will have to pay to secure judgment will generally be worth more to you than the judgment, if you have to wait so many years to satisfy it.

CHAPTER VIII

EXEMPTION LAWS.

The following extracts from the statutes of the various States gives the exemption laws in so far as they apply to the collection of accounts.

ALABAMA.

The personal property of any resident of the State, to the amount of one thousand dollars, to be selected by such resident, is exempt for any debt contracted since the 13th of July, 1868. Every homestead, not over eighty acres of land, if in the country, or any lot in a city, town or village, to be selected by the owner, together with the improvements thereon, not exceeding two thousand dollars in value, is exempt from execution for any debt contracted since July 13th, 1868. The Statutes provide that the homestead may consist of as much as one hundred and sixty acres not exceeding in value two thousand dollars. (Code of Ala. Sec. 4164 et seq.)

ALASKA.

1. Earnings of judgment debtor, for personal services rendered within sixty days next preceding the levy of execution or attachment, when necessary for the use of his family, supported in whole or in part by his labor. 2. Books, pictures and musical instruments owned by any person, to the value of seventy-five dollars. 3. Necessary wearing apparel owned by any person for the use of himself or family, but watches or jewelry exceeding one hundred dollars in value are not exempt. 4. The tools, implements, apparatus, team, vehicle, harness, or library necessary to enable any person to carry on the trade, occupation or profession by which such person habitually earns his living, to the value of five hundred dollars; also sufficient quantity of food to support such team, if any, for six months; the word "team" being construed to include not more than one yoke of oxen, or a span of horses or mules, or two reindeer, or six dogs. Ten sheep with one year's fleece or the yarn or cloth manufactured therefrom; two cows and five swine; household goods, furniture and utensils to the value of three hundred dollars; also food sufficient to support such animals, if any, for six months, and provisions actually provided for family use and necessary for the support of such person and family for six months. 6. The seat or pew occupied by the head of a family or his family in a place of public worship.

Homestead. The homestead of any family, or the proceeds thereof, is exempt. Such homestead must be the actual abode of, and owned by such family or some member thereof, and not exceed two thousand five hundred dollars in value, nor exceed one hundred and sixty acres in extent, if not located in a town or city laid off into blocks or lots, or if located in any such town or city, one fourth of an acre.

ARIZONA.

Personal property to the amount of five hundred dollars to a family only. One half of earnings of debtor for thirty days next previous to levy necessary to family support are exempt. Prospector's mining tools and camping outfit are exempt.

Homestead. Twenty-five hundred dollars in one compact; not necessary to live on the same, but family must reside in Territory.

ARKANSAS.

The exemption law is contained in the present Constitution, and is as follows: "Section 1. The personal property of any resident of this State, who is not married or the head of a family, in specific articles to be selected by such resident, not exceeding in value the sum of two hundred dollars, in addition to his or her wearing apparel, shall be exempt from seizure on attachment, or sale on execution or other process from any court, issued for the collection of any debts by contract; provided that no property shall be exempt from execution for debts contracted for the purchase-money therefor, while in the hands of the vendee. Sec. 2. The personal property of any resident of this State, who is married or the head of a family, in specific articles to be selected by such resident, not exceeding in value the sum of five hundred dollars, in addition to his or her wearing apparel, and that of his or her family, shall be exempt from seizure on attachment, or sale on execution, or other process from any court, on debt by contract. Sec. 4. The homestead outside any city, town or village, owned and occupied as a residence, shall consist of not exceeding one hundred and sixty acres of land, with the improvements thereon, to be selected by the owner; provided the same shall not exceed in value the sum of twenty-five hundred dollars, and in no event shall the homestead be reduced to less than eighty acres, without regard to value. Sec. 5. The homestead in any city, town or village, owned and occupied as a residence, shall consist of not exceeding one acre of land, with the improvements thereon, to be selected by the owner; provided the same shall not exceed in value the sum of two thousand five hundred dollars, and in no event shall such homestead be reduced to less than one quarter of an acre of land, without regard to value."

CALIFORNIA.

The following property is exempt from execution for any debt, except it be for the purchase price of such property, or a debt secured by mortgage, lien or pledge thereon, to wit: 1st. Chairs, tables, desks and books, to the value of two hundred dollars. 2d. Necessary household, table and kitchen furniture of the debtor, including one sewing machine, stoves, stove pipes and stove furniture, wearing apparel, beds, bedding, bedsteads, hanging pictures, oil paintings and drawings drawn or painted by any member of the family, family portraits and their necessary frames, provisions and fuel actually provided for individual or family use sufficient for three months, and three cows and their sucking calves, four hogs with their sucking pigs, and food for such cows and hogs for one month; also one rifle, one shotgun, one piano. 3d. Farming utensils, or implements of husbandry, not exceeding in value one thousand dollars, of the judgment debtor, also two oxen, or two horses, or two mules and their harness, one cart or buggy, and two wagons, and food for such animals for one month, also seed grain or vegetables reserved or on hand for planting within six months, not exceeding two hundred dollars in value; and seventy-five beehives, and one horse and vehicle belonging to any person who is maimed or crippled, the same being necessary to his business. 4th. Tools or implements of a mechanic or artisan, notary's seal, office furniture and records; instruments and library and necessary office furniture of a surgeon, physician, surveyor or dentist, necessary to the exercise of their profession; books, professional libraries and office furniture of attorneys, judges, ministers of the gospel, editors, and school and music teachers, and all the indexes, abstracts, books, papers, maps and office furniture of searcher of records necessary to be used in his profession, and instruments actually used by music teachers in giving instructions; also typewriters used by owner in making his living, also one bicycle. 5th. A miner's cabin, not exceeding five hundred dollars in value, also his sluices, pipes, tools, etc., necessary for his business, not exceeding five hundred dollars in value, and two horses, mules, or oxen, and their harness, and food for the same for one month, when necessary to be used for any windlass, derrick, car, pump, or hoisting gear; and the miner's claim worked by him, and not exceeding one thousand dollars in value. 6th. Two oxen, horses, or mules and their harness and food for one month, and one cart, wagon, dray, truck, coupe, hack, or carriage for one or two horses, by the use of which a cartman, drayman, truckman, huckster, peddler, hackman, teamster, or other laborer habitually earns his living, and one horse, vehicle, and harness used by physician, surgeon, constable, or minister of the gospel in the legitimate practice of his profession or business, with food for such animal for one month. 7th. One fishing boat and net not exceeding the value of five hundred dollars, the property of any fisherman, by the lawful use of which he earns a livelihood. 8th. Poultry worth not more than seventy-five dollars. 9th. Seamen and seagoing fishermen's wages and earnings not exceeding three hundred dollars. 10th. Earnings for personal service rendered within thirty days of levy, if the defendant swears they are necessary for the use of his family residing in the State, and supported in whole or in part by his labor; but only one-half of such earnings are exempt where the debt is for necessaries of life. 11th. Shares in homestead associations, not exceeding in value one thousand dollars, if the debtor has not a homestead selected. 12th. Nautical instruments and wearing apparel of any master, officer, or seamen of any vessel. 13th. All moneys, benefits, etc., accruing or growing out of any life insurance, if the annual premiums paid do not exceed five hundred dollars; if they exceed that sum, a like exemption exists, which shall bear the same proportion to the money, immunities, etc., so accruing or growing out of such insurance that five hundred dollars bears to the whole annual premiums paid. 14th. All fire-engines, etc. 15th. All firearms, etc., required by law to be kept by any person, and one gun selected by the debtor. 17th. All material not exceeding one thousand dollars purchased in good faith for use in or about to be applied in good faith to the construction, alteration, or repair of any building, mining claim, or other improvement entered upon a judgment recovered, for its price or foreclosure of a mortgage thereon. 18th. All machinery, etc., necessary for constructing surface or artesian wells to the value of one thousand dollars. 19th. Shares of stock in any building and loan association to one thousand dollars. 20th. Moneys derived from United States pension.

COLORADO.

Every householder, being the head of a family, is entitled to a homestead of the value of two thousand dollars exempt from execution and attachment while such homestead is occupied by the owner or his or her family. Entry of homestead is made by writing the word "homestead" on the margin of the recorded title thereof, attested by the recorder with date of entry. There is also exempt from execution and attachment the necessary wearing apparel of every person, and the following property of a person being the head of a family: Family pictures, school-books, and library, a seat or pew in any house of public worship, the sites of burial for the dead, all wearing apparel of the debtor and his family, all beds, bedsteads, and bedding, kept and used for the debtor and his family, all stoves and appendages kept for the use of the debtor or his family, all cooking utensils, and all the household furniture not above enumerated not exceeding one hundred dollars in value, the provisions for the debtor and his family necessary for six months, and fuel necessary for six months. The tools and implements or stock in trade of any mechanic, miner, or other person not exceeding two hundred dollars in value, the library and implements of any professional man not exceeding three hundred dollars in value, one bicycle, one sewing-machine, working animals of any person to the value of two hundred dollars, one cow and calf, ten sheep, and food for same for six months, one farm wagon, cart or dray, one plow, one harrow, and other farming implements, including harness and tackle for team not exceeding fifty dollars in value. If the head of the family dies the family is entitled to the exemption. There is also exemption from levy on execution, attachment, or garnishment sixty per cent. of the amount, due at the time of levy, of wages or earnings of the head of the family or his wife when such family resides in the State and is dependent in whole or in part, upon such earnings, and all wages are exempt when they do not exceed five dollars per week.

Pension money received from the United States is exempt from all legal process, whether in the actual possession of the pensioner, deposited or loaned, and whether the pensioner be the head of a family or not. This exemption runs to the pensioner's wife and children, or either of them, in case of his death or absconding.

CONNECTICUT.

The following property shall be exempted and not liable to be taken by warrant or execution, namely: of the property of any person, his necessary apparel and bedding, and household furniture necessary for supporting life, arms, militia equipments, uniforms, or musical instruments owned by any member of the militia for military purposes, any pension moneys received from the United States while in the hands of the pensioner, implements of the debtor's trade, his library not exceeding five hundred dollars in value, one cow not exceeding one hundred and fifty dollars in value, any number of sheep not exceeding ten nor exceeding in all one hundred and fifty dollars in value, two swine and two hundred pounds of pork, and poultry not exceeding twenty-five dollars in value; of the property of any one person having a wife or family, twenty-five bushels of charcoal, two tons of other coal, two hundred pounds of wheat flour, two cord of wood, two tons of hay, two hundred pounds each of beef and fish, five bushels each of potatoes and turnips, ten bushels each of Indian corn and rye, and the meal or flour manufactured therefrom, twenty pounds each of wool and flax, or the yarn or cloth made therefrom; the horse of any practicing physician or surgeon of a value not exceeding two hundred dollars, and his saddle, bridle, harness, buggy, and bicycle; one boat owned by one person and used by him in the business of planting or taking oyster or clams, or taking shad, together with the sails, tackle, rigging and implements used in said business not exceeding in value two hundred dollars; one sewing-machine, being the property of any one person using it or having a family; one pew, being the property of any person having a family, who ordinarily occupy it; and lots in any burying ground appropriated by its proprietors for the burial of any person or family. So much of any debt which has accrued by reason of the personal services of the debtor as shall not exceed twenty-five dollars, including wages due for the personal services of any minor child under the age of twenty-one years, shall be exempted and not liable to be taken by foreign attachment or execution.

Any person owning and actually occupying any dwelling and real estate can file for record, in same manner as a deed, a declaration that he occupies and intends to occupy said dwelling and real estate as a homestead, and from the filing such declaration said property, to the value of one thousand dollars, shall be exempt from execution so long as actually occupied by the owner as a dwelling, and only the excess in value above one thousand dollars can be set off. (Gen. Stat. 1902 Sec. 4065, 4066.)

Money due on insurance losses for exempt property, whether real or personal, are also exempt.

DELAWARE.

Family Bible, school-books, and family pictures, seat or pew in church, lot in burial ground, all wearing apparel of debtor and family, and in addition to above tools, implements, and fixtures necessary to carry on a trade or business, not exceeding seventy-five dollars in New Castle and Sussex Counties and fifty dollars in Kent County. There is exempted to the Head of a family, in addition to above, other personal property (goods and chattels of a merchantable character bought to be sold and trafficked in by the debtor in the transaction of his or her business or occupation, excepted) not exceeding two hundred dollars in New Castle County, and not exceeding one hundred and fifty dollars in Kent County, and in the latter county consisting of household goods only; but there is no such additional exemption in Sussex County, and there is no such additional exemption when such exemption would prevent the collection of a debt due or growing due for labor or services (other than professional services) rendered by any clerk, mechanic, or other employee of the debtor. Sewing-machines owned and used by seamstresses or private families are exempt from execution on attachment process, and also from distress for rent. In New Castle County ninety per cent. of all wages are exempt from execution attachment, except for board, lodging, or both, not exceeding fifty dollars. Widows in all cases shall have the benefit of the same exemption out of the husband's goods that the husband would have had if living. Funeral expenses, reasonable bills for medicine and medical attendance, nursing, and necessaries of last sickness, are paid out of personality of a deceased person before there is any application to the execution. Above exemptions extended to distress for rent.

DISTRICT OF COLUMBIA.

The following property is exempt from execution: Wearing apparel belonging to all persons and to all heads of families being householders; beds, bedding, household furniture, stoves, cooking utensils, etc., not exceeding three hundred dollars in value; provisions for three months' support, whether provided or growing; fuel for three months; mechanics' tools and implements of professional man or artist to value of three hundred dollars; one horse, one mule, or yoke of oxen; one cart, one wagon or dray, and harness for such team; farming utensils, with food for such team for three months, and if the debtor be a farmer, any other farming tools of value of one hundred dollars; all family pictures and all family library not exceeding in value four hundred dollars; one cow, one swine, six sheep. (Sec. 1105, Code.)

The earnings, not to exceed one hundred dollars each month, of all actual residents of the District of Columbia, and who are married persons or who have to provide for the support of a family in the District, for two months next proceeding the issuing of any writ or process from any court or justice of the peace, or other officer of and in the District against them, shall be exempt from attachment, levy, seizure, or sale upon such process; and the same shall not be seized, levied on, or taken, reached or sold by attachment, execution, or in any other process or proceedings of any court, judge, justice of the peace, or other officer of and in the District. (Sec. 1107, Code.)

FLORIDA.

Article X of the constitution of 1885 provides as follows: "Sec. 1. A homestead to the extent of one hundred and sixty acres of land, or the half of one acre within the limits of any incorporated city or town, owned by the head of the family residing in this State, together with one thousand dollars' worth of personal property, and the improvements on the real estate, shall be exempt from forced sale under process of any court, and the real estate shall not be alienable without the joint consent of husband and wife, when that relation exists. But no property shall be exempt from sale for taxes or assessments or for payment of obligations contracted for the purchase of said property, or for the erection or repair of improvements on the real estate exempted, or for house, field or other labor performed on the same. The exemption herein provided for in a city or town shall not extend to more improvements or buildings than the residence and business house of the owner; and no judgment or decree or execution shall be a lien upon exempted property except as provided in this article. Sec. 2. The exemptions provided for in section one shall insure to the widow and heirs of the party entitled to such exemption, and shall apply to all debts, except as specified in said section. Sec. 3. The exemptions provided for in the constitution of this State adopted in 1868 shall apply as to all debts contracted and judgments rendered since the adoption thereof and prior to the adoption of this constitution. Sec. 4. Nothing in this article shall be construed to prevent the holder of a homestead from alienating his or her homestead so exempted by deed or mortgage duly executed by himself or herself, and by husband and wife, if such relation exists, nor, if the holder be without children, to prevent him or her from disposing of his or her homestead by will, in a manner prescribed by law. Sec. 5. No homestead provided for in Section 1 shall be reduced in area on account of its being subsequently included within the limits of an incorporated city or town, without the consent of the owner."

GEORGIA.

The Constitution of 1877 provided: "There shall be exempt from levy and sale, by virtue of any process whatever, under the laws of this State, except as hereinafter excepted, of the property of every head of a family, or guardian, or trustee of a family of minor children or every aged or infirm person having the care and support of dependant female of any age, who is not the head of a family, realty or personalty or both, to the value in the aggregate of sixteen hundred dollars. No court or ministerial officer in this State shall ever have jurisdiction or authority to enforce any judgment, execution, or decree against the property set apart for such purpose, including such improvements as may be made thereon from time to time, except for taxes, for the purchase-money of the same, for labor done thereon, for material furnished therefor, or for the removal of incumbrances thereon. The debtor shall have the power to waive or renounce in writing his right to this benefit of exemption except as to wearing apparel and not exceeding three hundred dollars' worth of household and kitchen furniture and provision, to be selected by himself and his wife, if any, and he shall not, after it is set apart, alienate or incumber the property so exempted, but it may be sold by the debtor and his wife, if any, jointly, with the sanction of the judge of the superior court of the county where the debtor resides or the land is situated, the proceeds to be reinvested upon the same uses." The act of 1878 carries out these provisions.

HAWAII.

The following property is exempt from execution, attachment, distress, and forced sale: 1st. All necessary household, table, and kitchen furniture, one sewing-machine, crockery, tin and plated ware, calabashes and mats, family portraits and photographs and their necessary frames, wearing apparel, bedding, household linen, and provision for household use for three months. 2nd. Farming implements and utensils not exceeding five hundred dollars in value; two horses or mules, and their harness and their food for one month; one horse, one set of single harness, and one vehicle of any person who is maimed or crippled. 3d. The tools or implements of a mechanic or artisan necessary to carry on his trade; the instruments and chest of a physician, dentist, or surveyor necessary to the exercise of his profession, together with his necessary office furniture and fixture; the necessary office furniture, fixtures, blanks, stationery, and office equipment of attorneys and judges, ministers of the gospel and rabbis; the typewriter, one desk, and six chairs of a stenographer or typewriter; the musical instruments of every teacher of music, used in giving instruction; one bicycle used in carrying on of one's business or transporting him to and from his place of business; the fishing nets, dips and seines, and the boats with their tackle and equipment, of every fisherman. 4th. The horses or mules and their harness, one cart, wagon, or stage, one dray or truck, one coupe, hack or carriage for one or two horses, by use of which a cartman, drayman, truckster, huckster, peddler, hackman, teamster, or other laborer earns his living; and one horse and harness and one vehicle used by a physician, surgeon, or minister of the gospel in the practice or exercise of his profession. 5th. The nautical instruments and wearing apparel of every master, officer, and seaman of any steamship or other vessel. 6th. All books, papers, pamphlets, and manuscripts, together with book-cases, shelvings, cabinets, and other devices for holding the same except those kept for sale by any dealer therein. 7th. One-half of the wages due every laborer or person working for wages. 8th. The proceeds of insurance on, and the proceeds of sale of the property aforesaid for the period of three months after such proceeds are received. (Sec. 1831.) There is also exempt from execution the family Bible, family pictures, school-books, two swine or six goats, and all necessary fish, meat, flour, and vegetables, and one piece of land where kalo or any other vegetable is growing, not to exceed one-half acre actually cultivated for family use, also a house lot not to exceed one-quarter acre, and the dwelling and other buildings thereon, provided the value thereof shall not exceed two hundred and fifty dollars. But this exemption does not apply as against mechanics and material-men having liens for labor or material. (Sec. 1830.)

INDIANA.

Every resident householder, or resident married woman, may claim as exempt from execution against them respectively his or her property, real or personal, to the amount of six hundred dollars, on any debt founded on contract made since May 31, 1879. This right exists while in transitu from one residence to another within the State, and may be claimed by the wife for the husband in his absence.

The property of a resident householder, exempt from sale on execution, may be real or personal, or both. It must be properly appraised under direction of the officer, after receiving from the debtor a sworn schedule of all his property, credits, effects, etc. The statute makes ample provisions for the sale of real property where it is alone, or in part, claimed under the exemption law, in case its value exceeds six hundred dollars. The exemption does not effect liens for labor, purchase-money, or realty, or taxes in any event.

IOWA.

To an unmarried person not the head of a family and to non-resident there is exempt from execution their own ordinary wearing apparel and trunks necessary to contain the same. If the debtor is a resident of this State, and is the head of a family, he may hold exempt from execution the following property: Wearing apparel of himself and family kept for actual use and suitable for their condition, and the trunks to contain the same; one musket, or rifle, and shot-gun; all private libraries, family Bibles, portraits, pictures, musical instruments, and paintings, not kept for sale; a pew in church; a lot in burying ground, not to exceed one acre; two cows and two calves; fifty sheep and the wool therefrom, and the materials manufactured from such wool; six stands of bees, five hogs, and all pigs under six months; poultry to the value of fifty dollars; the necessary food for all animals exempt from execution for six months: one bedstead and the necessary bedding for every two in the family; all cloth manufactured by the defendant not exceeding one hundred yards; household and kitchen furniture not exceeding two hundred dollars in value; all spinning-wheels and looms, one sewing-machine, and other instruments of domestic labor kept for actual use; the necessary provisions and fuel for the use of the family for six months; the proper tools, instruments, or books of the debtor, if a farmer, mechanic, surveyor, clergyman, lawyer, physician, teacher, or professor; the horse, or team consisting of not more than two horses or mules, or two yoke of cattle, and the wagon with the proper harness tackle, by the use of which the debtor, if a physician, public officer, farmer, teamster, or other laborer, habitually earns his living, otherwise one horse; and to the debtor, if a printer, there is also exempt a printing press and the type, furniture, and material necessary for the use of such printing press and a newspaper office connected therewith, not to exceed in value twelve hundred dollars. But if the debtor being the head of family, has started to leave the State, he will have exempt only the ordinary wearing apparel of himself and family, and seventy-five dollars' worth of property in addition, to be selected by himself. But no exemptions shall extend to property against an execution issued for the purchase-money thereof. The earnings of a debtor, if a resident, and head of a family, for his personal services at any time within ninety days next preceding the levy, are also exempt. If a debtor is a seamstress, one sewing-machine shall be exempt from execution and attachment.

The homestead of every head of a family is exempt from judicial sale. It may be sold on execution for debts contracted prior to the purchase of such homestead; or for those created by written contract, expressly stipulating that it is liable therefor. If within a city or town plat it must not exceed one-half acre in extent, and if without, it must not embrace in the aggregate more than forty acres; and in each case embraces all the buildings and improvements thereon without limitation as to value. Upon the death of either husband or wife, the survivor may continue to possess and occupy the whole homestead. If there is no survivor and no will, the homestead descends to the issue of either husband or wife, and is to be held exempt from any antecedent debts of their parents or their own. Money received as a pension from the United States is exempt, whether pensioner is a head of a family or not, and a homestead purchased with such pension money is exempt from all debts whether contracted prior or subsequent to such purchase. The avails of all policies of insurance on the life of any individual payable to his surviving widow shall be exempt from liabilities for all debts of such beneficiary contracted prior to the death of the assured, the total exemption for any one person not exceeding five thousand dollars.

KANSAS.

The Constitution provided that a "homestead to the extent of one hundred and sixty acres of farming land, or of one acre within the limits of an incorporated town or city, occupied as a residence by the family of the owner, together with all the improvements on the same, shall be exempted from forced sale under any process of law, and shall not be alienated without the joint consent of husband and wife, when that relation existed. By statute, each resident, being the head of a family, is entitled to have exempt from seizure and sale, upon any judicial process, the family books and musical instruments, a seat or pew in church and a lot in burial ground, all wearing apparel, bedding, bedstead, stoves and cooking utensils used by the family, one sewing-machine, all implements of industry, five hundred dollars' worth of other household furniture, two cows, ten hogs, one yoke of oxen, and one horse or mule (or, in lieu of one yoke of oxen and one horse or mule, a span of horses or mules;) twenty sheep and the wool from same; the necessary food for the stock above described for one year, either provided or growing; one wagon, cart or dray; two plows, one drag, and other farming utensils including harness and tackle for team, not exceeding in value three hundred dollars; provisions and fuel for the support and use of the family, for one year; the necessary tools and implements of any mechanic, minor, or other person, used and kept for the purpose of carrying on his trade or business, and in addition thereto stock in trade not exceeding four hundred dollars in value, and the library, implements, and office furniture of any professional man."

A resident, not being the head of a family, has exempt his wearing apparel, church pew, burial lot, necessary tools and implements used in his trade or business, stock in trade not exceeding four hundred dollars; and, if a professional man, his library, implements, and office furniture. (Sec. 3650.) The earnings of a debtor resident of the State for three months are exempt when it shall be made to appear that the same are necessary for the maintenance of a family supported wholly or partly by his labor. (Sec. 6127.)

So, also, the money received by any debtor as pensioner of the United States within three months preceeding the issuing of execution, attachment, or garnishment process must be released when it is shown in like manner that said money is necessary for the maintenance of a family supported wholly or in part by such pension. (Sec. 3653.)

IDAHO.

Execution issue on judgment at any time within five years. Homestead, after the same has been declared and recorded is exempt. Where the selection is made by the husband, or, in case of his failure, by the wife or other head of the family, such homestead may be selected to the value of five thousand dollars, and to the value of one thousand dollars by any other person. The declaration, properly acknowledged and recorded, is prior to all claims against the property which were not existing liens at the time the declaration of homestead was recorded. In addition thereto are the following exemptions from execution: 1st. Chairs, tables, desks, and books to the value of two hundred dollars. 2d. Necessary household furniture to the value of three hundred dollars, wearing apparel, paintings, drawings, pictures, etc., and provisions provided for individual or family use, sufficient for six months, two cows and two hogs with their increase. 3d. Farmer's utensils to the value of three hundred dollars, four horses, four oxen or four mules, with harnesses, cart or wagon, and food for the same for six months; waterright, not exceeding one hundred and sixty inches of water, for the irrigation of lands annually cultivated, and crop or crops growing or grown on fifty acres of land leased, owned, or possessed by claimant. 4th. Necessary tools or implements of a mechanic or artisan of the value of five hundred dollars; notary's seal and records; necessary instrument for use of surgeon, physician, surveyor, and dentist, with their libraries; professional libraries and office furniture of attorneys, counsellors, and judges; and the libraries of clergymen. 5th. Cabin or dwelling of a miner, of the value of five hundred dollars, also his sluices, pipes, hose, and other necessary tools and machinery of the value of two hundred dollars: one saddle horse, and one pack horse, together with their saddles and equipments, belonging to a miner actually engaged in prospecting, of the value of two hundred and fifty dollars. 6th. The team, wagon, or cart and harnesses of teamster or other laborer; a horse, harness and vehicle used by physician, surgeon, or clergyman, with food for all such animals for six months. 7th. Earnings of judgment debtor, if necessary for his family, for services rendered within the thirty days next proceeding levy of execution where his family is residing in the State. 8th. Shares held by a member of a homestead association, or building or loan association, duly incorporated under the laws of the State, where the person holding the shares is not the owner of the homestead, under the laws of the State. 9th. Life insurance in an amount represented by an annual premium not exceeding two hundred and fifty dollars. 10th. Engines, apparatus, and uniforms of a fire company or department organized under any law of the State, 11th. Arms, uniforms, and accoutrements required by law to be kept.

ILLINOIS.

HOMESTEAD. (Hurd, 1067.) The farm or lot of land and buildings thereon of every householder having a family, occupied as a residence, to the extent in value of one thousand dollars is exempt. The exemption continues after the death of the householder to the surviving husband or wife so long as he or she occupies the homestead, and to the children until the youngest becomes twenty-one years of age. But such property is subject to taxes and debts incurred for its purchase or improvement. In case the premises are worth more than one thousand dollars, and can be divided without injury, a portion thereof, including the dwelling house, of the value of one thousand dollars, is set off, and the remainder is subject to execution and sale. If the premises cannot be divided the property is valued by appraisers, and the debtor may pay the surplus over one thousand dollars; otherwise the property may be sold, and the officer having the execution pays one thousand dollars to the debtor and the remainder is applied in satisfaction of the creditor's claim. Substantially the same thing can be done by a court of chancery in a proceeding to foreclose a lien. Insurance money in case of fire, is exempt to the same extent as the property insured. Upon a conveyance of the homestead the exemption continues to the grantee to the same extent. The proceeds from such sale, not over one thousand dollars, are exempt for one year, and may be invested in another homestead. The homestead right of exemption by abandonment, may be extinguished by a conveyance by both husband and wife, properly acknowledged by abandonment, or, in case of right in children, by order of court of competent jurisdiction.

PERSONAL PROPERTY.—The following personal property is exempt: 1st. The necessary wearing apparel, Bibles, school-books, and family pictures. 2d. One hundred dollars' worth of other property to be selected by the debtor, and in addition, when the debtor is the head of a family and resides with the same, three hundred dollars' worth of other property to be selected by the debtor, provided the exemption shall not be allowed from any money, salary, or wages due the debtor. When the head of a family dies, deserts, or does not live with the same, the exemption continues to the family. No personal property is exempt from process under a judgment for a debt for the wages of a laborer or servant. Exemptions cannot be claimed out of partnership property. (37 Ill. App. 489; 38 Ill. App. 269.) When a debtor desires to claim exemptions he must, within ten days after service of process and notice, schedule under oath all his personal property of every kind, including money in hand and debts due or owing him. Property not so scheduled is subject to process. Appraisers are then appointed by the officer having the writ, who place a fair value on each article. The debtor may select articles so appraised of a total value not exceeding the amount of the exemption allowed, the remainder being sold by the officer in satisfaction of the debt. Money or benefits received from life or accident insurance companies, organized under the Act of July 1, 1893, are exempt. (Hurd, 1262.) The wages of a wage earner, being the head of a family, and residing with the same, are exempt from garnishment to the amount of fifteen dollars per week. (Hurd, 1152.) It is made a misdemeanor to send a claim to another State for collection out of the earnings of the debtor by garnishment or other proceedings when the debtor is a resident and the creditor, debtor, and garnishee are all within the jurisdiction of the courts of Illinois, with intent to deprive the debtor of his rights under the exemption laws of this State; or to transfer for such purpose a claim against a citizen of Illinois. The penalty is not less than ten dollars nor more than fifty dollars. A non-resident, as to wages earned and payable outside of this State, is allowed here the same exemption he would be entitled to in the State of his residence. (Hurd, 1155.) Wages earned and payable outside of this State are exempt from attachment or garnishment, where the cause of action arose out of the State, unless the defendant in the attachment or garnishment suit is personally served with process. If the defendant be not served personally, the court or justice of the peace issuing the writ must dismiss the suit at the cost of the plaintiff. (Hurd, 1155.) The law of exemptions applies to cases of distress for rent, except as to crops growing on the premises. (Hurd, 1343.)

KENTUCKY.

The following personal property shall be exempt from execution, attachment, distress, or fee bill against a person with a family residence in this State: two work beasts, or one work beast and one yoke of oxen, two plows and gear, one wagon and one set of gear, or cart or dray, three hoes, one spade, one shovel, two cows and calves; beds, bedding, and furniture sufficient for family use; one loom and spinning-wheel and pair of cards; all the spun yarn and manufactured cloth manufactured by the family, necessary for family use; carpeting for all family rooms in use; one cooking-stove and all cooking utensils, not to exceed twenty-five dollars in value; one table, all books, not to exceed fifty dollars in value, two saddles and their appendages; two bridles, six chairs, or so many as shall not exceed ten dollars in value, one cradle; all the poultry on hand; ten head of sheep, not to exceed two dollars and fifty cents in value for each sheep; all wearing apparel; sufficient provisions including bread-stuffs and animal food to sustain the family one year; provender suitable for live stock, if there is any live stock, not to exceed seventy dollars in value; if none, then other property not to exceed seventy dollars in value in lieu thereof; all washing apparatus not to exceed fifty dollars in value; one sewing-machine and all family portraits and pictures. And also on all debts and liabilities created after the first day of June, 1866, so much land, including the dwelling-house and appurtenances owned by a debtor who is a bona fide housekeeper with a family resident in Kentucky, and living on or claiming the land as a homestead, as shall not exceed in value one thousand dollars; and on all liabilities, the libraries of preachers, the professional libraries of lawyers, physicians, and surgeons, and their instruments, to the amount of five hundred dollars, and tools, not exceeding one hundred dollars in value, of a mechanic. Ninety per cent. of wages or salaries of persons earning seventy-five dollars per month or less is exempt, the remaining ten per cent, being subject to debts. As to persons earning more than seventy-five dollars per month the law exempts sixty-seven dollars and fifty cents per month and holds the balance subject to debts.

LOUISIANA.

Homesteads are exempt from seizure. They consist of not exceeding one hundred and sixty acres of land, buildings, and appurtenances, whether rural or urban, bona fidely occupied by the head of a family, or persons dependent upon him or her for support, and exist without registration. The homestead also includes certain farm implements and animals, together with a certain quantity of fodder, corn, etc. Homestead cannot exceed two thousand dollars in value. If so, the beneficiary shall be entitled to that amount only in case of a sale of the homestead under legal process. No husband shall have the benefit of a homestead whose wife owns or is in actual possession of property to the amount of two thousand dollars. The benefit of this exemption may be claimed by the surviving spouse or minor children of a deceased beneficiary. Laborer's wages, the clothes belonging to the debtor or his wife, his bed, the beds of his family, his arms and military accoutrements, the tools and instruments necessary for the exercise of the trade or profession by which he gains a living, the rights of personal servitude, use, and habitation, the usufruct to the estate of a minor child, the income of dotal property, the books and sewing-machine necessary for the exercise of one's calling, trade, or profession by which the owner makes a living, the salary of an officer, cooking-stove and utensils, plates, forks, etc., dining-table, chairs, wash-tubs, smoothing-irons and ironing furnaces, family portraits and musical instruments played on by any member of the family, are exempt from seizure. Whenever the widow or minor children of a deceased person are left in necessitous circumstances, they shall be entitled to demand and receive from the succession of their deceased husband or father a sum, which, added to the amount of property owned by them or either of them in their own right, will make up the sum of one thousand dollars, which shall be paid in preference to all other debts, except vendor's privilege and expenses incurred in selling the property.

MAINE.

The following personal property is exempt from attachment and levy: Wearing apparel, household furniture necessary for himself, wife, and children not exceeding one hundred dollars in value, and one bedstead, bed and bedding for each two members, family portraits, Bibles, school-books in actual use; copy of State statutes, library worth one hundred and fifty dollars, pew in use, one cooking and all iron-warming stoves, charcoal, twelve cords of wood at home for use; five tons of anthracite and fifty bushels of bituminous coal, ten dollars' worth of lumber, wood or bark, all produce till harvested, one barrel flour, thirty bushels of corn, grain, all potatoes raised or bought and necessary for debtor or his family, half an acre of flax and manufactures therefrom for use of himself or family, tools of trade, fifty dollars' worth of materials and stock procured and necessary for trade or business and intended to be used in same, sewing-machine worth one hundred dollars, one pair of working cattle, or one pair of horses or mules worth three hundred dollars, and hay to keep them through the winter, one harness worth twenty dollars for each horse or mule; a horse sled or ox sled, two swine, one cow, and a heifer under three years, or two cows if no oxen, horse, or mule, ten sheep with their wool and lambs until one year old, hay sufficient to keep them through the winter, fifty dollars' worth of domestic fowl, one plow, one cart or truck wagon or one express wagon, one harrow, one yoke with bows, ring, and staple, two chains, one ox sled, one mowing machine, one boat of two tons employed in fishing and owned exclusively by an inhabitant of the State, life and accident policies except excess of annual cash premiums for two years above one hundred and fifty dollars. Also two shares in loan and building associations, also the receipts of certain agricultural societies until their expenses, purses, and premiums are paid, provided the same are paid within three months from close of fair.

REAL ESTATE.—Lot of land and buildings worth five hundred dollars, if owner files required certificate in registry of deeds, is exempt as a homestead from all attachments except for liens of mechanics and material men; also one cemetery lot.

MARYLAND.

In Maryland the sheriff cannot take in execution wearing apparel, mechanical text-books, or books of professional men, or mechanical or professional men's tools (except books and tools kept for sale). And, except under executions issued upon judgments for seduction or breach of promise of marriage, he must also leave one hundred dollars' worth of other property, to be selected by the defendant, or, if one hundred dollars' worth cannot be conveniently set aside, pay him one hundred dollars out of the proceeds of sale. Also money payable in the nature of insurance for accident, death, etc.

MASSACHUSETTS.

The following exemptions of personal property are allowed: 1st. The necessary wearing apparel of the debtor and his wife and children, and household necessaries to a limited amount. 2d. Other household furniture necessary for him and his family, not exceeding three hundred dollars in value. 3d. The Bibles, school-books, and library used by him or his family, not exceeding fifty dollars in value. 4th. One cow, six sheep, one swine, and two tons of hay. 5th. The tools, implements, and fixtures necessary for carrying on his trade or business, not exceeding one hundred dollars in value. 6th. Materials and stock for carrying on his trade or business, and intended to be used or wrought therein, not exceeding one hundred dollars in value. 7th. The provisions necessary for the use of the family, not exceeding fifty dollars in value. 8th. One pew occupied by him or his family in a house of public worship; but this does not prevent the sale of a pew for the non-payment of a tax legally laid thereon. 9th. The boat, fishing tackle, and nets of fishermen, actually used by them in the prosecution of their business, to the value of one hundred dollars. 10th. The uniform of an officer or soldier in the militia, and the arms and accoutrements required by law to be kept by him. 11th. Rights of burial and tombs while in use as repositories for the dead. 12th. One sewing-machine, not exceeding one hundred dollars in value in actual use by the debtor or by his family. 13th. Shares in co-operative associations formed under the Revised Laws, ch. 110, not exceeding in value twenty dollars in the aggregate.

Every householder having a family is entitled to an estate or homestead to the value of eight hundred dollars exempt from levy on execution, if proper steps have been taken, by deed recorded in the registry of deed of the county where it is situated, to declare it a homestead.

MICHIGAN.

The laws of this State exempt from sale on execution to every householder a homestead not exceeding forty acres of land and the house thereon, if in the country, or a house and lot in any city or village not exceeding in value fifteen hundred dollars. A married householder cannot sell or encumber such homestead without the consent of his wife.

Of personal property, the laws exempt from sale on execution various articles, such as seats in churches, cemeteries, tombs, and right of burial, all arms and accoutrements, and all wearing apparel of every person and his family, the library and school-books of every individual and family, not exceeding one hundred and fifty dollars, and all family pictures. To each householder, ten sheep and their fleeces, two cows, five swine, and provisions and fuel sufficient to keep such householder and family six months. To each householder all household goods, furniture, and utensils, not exceeding two hundred and fifty dollars in value. The tools, implements, material stock, apparatus, team (either one yoke of oxen, a horse or pair of horses, as the case may be), vehicle, horses harness, or other things to enable any person to carry on the profession, trade, occupation, or business in which he is wholly or principally engaged, not exceeding in value two hundred and fifty dollars, and also one sewing-machine; and a sufficient quantity of hay, grain, feed, etc., to keep the animals enumerated for six months. Only household goods, library, pictures, rights in cemeteries, and one cow and provisions, and fuel for one month, not exceeding five hundred dollars in value, are exempt from execution issued on judgment for labor. No lien can be created by mortgage or otherwise on any of the above property, except on profession, etc., without the consent of the wife, if he have one, by signing such mortgage or lien.

If a person entitled to the benefit of a homestead shall die, his widow or minor children shall have the same benefit during the time they continue to occupy the same.

MINNESOTA.

Family Bible, family pictures, school-books or library, and musical instruments for use of family; seat or pew in any house or place of public worship; a lot in a burial ground; all wearing apparel of debtor and family, all beds, bedding, and bedsteads kept and used by debtor and used by debtor and his family; all stoves and appendages put up or kept for use of debtor and family; all cooking utensils, and all other household furniture not herein enumerated, not exceeding five hundred dollars in value.

As to debtors residing in this State only: Three cows; ten swine; one yoke of oxen and a horse, or in lieu thereof a span of horses or mules; twenty sheep and the wool from same; necessary food for such stock for one year, provided or growing, or both; one wagon, cart, or dray, one sleigh, two plows, one drag, and other farming utensils, including tackle for teams, not exceeding three hundred dollars in value; provisions for debtor and family for one year's support, provided or growing, or both, and one year's fuel; the tools and instruments of a mechanic, miner, or other person, used and kept for the purpose of carrying on his trade, and stock in trade not exceeding four hundred dollars; library and implements of a professional man; the presses, stones, type, cases, and other tools and implements used by any person or co-partnership, in printing or publishing a newspaper, not to exceed two thousand dollars in value, together with stock in trade not exceeding four hundred dollars in value; one watch, one sewing-machine, one bicycle, one typewriter; necessary seed for personal use of debtor for one season not exceeding one hundred bushels of wheat, one hundred bushels barley, one hundred bushels potatoes, one hundred bushels oats, one hundred bushels flax, and ten bushels corn, and binding material for use in harvesting crop raised from such seed; the library and apparatus of and used by any public college or school; moneys from insurance on exempt property; life insurance not exceeding ten thousand dollars payable to wife or child on life of deceased husband or father; moneys or benefits payable by a police or fire department, beneficiary, or fraternal benefit association, to any person entitled to assistance therefrom, or beneficiary under certificate thereof; wages not exceeding twenty-five dollars due from services rendered during thirty days preceding attachment, garnishment, or levy of execution; earnings of a minor child of debtor, by reason of liability of debtor not contracted for the special benefit of such minor; claim for damages, and judgment thereon by reason of levy on or sale under execution of exempt personal property or the wrongful taking or detention of such property. If within an incorporated place of less than five thousand inhabitants, one-half acre, of more than five thousand inhabitants, one-third acre. Surviving or deserted spouse and minor children are entitled to the exemption. As to debts created prior to March 1, 1906, exemption continues.

MISSISSIPPI.

A homestead to every citizen of the State, male or female, being a householder and having a family, not to exceed two thousand dollars in value in country, or three thousand in town, nor one hundred and sixty acres in extent; this exemption is forfeitable, if the debtor cease to reside on the place, unless his removal be temporary.

The following property of each head of a family is also exempt: 1st. Two work-horses, or mules, and one yoke of oxen. 2d. Two heads of cows and calves. 3d. Ten hogs. 4th. Twenty sheep and goats each. 5th. All poultry. 6th. All colts under three years, raised in this State by debtors. 7th. Two hundred and fifty bushels of corn. 8th. Ten bushels of wheat or rice. 9th. Five hundred pounds of pork, bacon, or other meat. 10th. One hundred bushels of cottonseed. 11th. One wagon, and one buggy or cart, and one set of harness for each. 12th. Five hundred bundles of fodder and one thousand pounds of hay. 13th. Forty gallons of sorghum or molasses or cane syrup. 14th. one thousand stalks of sugar-cane. 15th. One molasses-mills and equipments, not exceeding one hundred and fifty dollars in value. 16th. Two bridles and one saddle, and one side-saddle. 17th. One sewing-machine. 18th. Household and kitchen furniture not exceeding in value two hundred dollars. 19th. All family portraits. 20th. One mower and rake. 21st. Wages to amount of fifty dollars per month.

The following property is also exempt to any person: 1st. The tools of a mechanic necessary for carrying on his trade. 2nd. Agricultural implements of a farmer necessary for two male laborers. 3d. The implements of a laborer necessary in his usual employment. 4th. The books of a student necessary for the completion of his education. 5th. Wearing apparel. 6th. Libraries and pictures of all persons not exceeding five hundred dollars in value. 7th. Instruments of surgeons and dentists, used in their professions, not exceeding two hundred and fifty dollars in value. 8th. The arms and accoutrements of each militiaman. 9th. All globes and maps used by teachers of schools, academies and colleges. 10th. The proceeds of insurance on, or the sale of, exempt property.

MISSOURI.

Certain animals, implements, and domestic furniture and wearing apparel, as specified by the statute, is exempt from execution and attachment when owned by the head of a family. Wearing apparel and the necessary tools and implements of trade of any mechanic, while carrying on his trade, are exempt from execution when owned by a person not the head of a family. Every householder or head of a family is entitled to have exempt from execution and attachment the homestead occupied by him, not exceeding in value three thousand dollars in cities of over forty thousand inhabitants, and not exceeding in quantity eighteen square rods of ground. In cities having less than forty thousand and not less than ten thousand inhabitants the homestead cannot exceed in value fifteen hundred dollars nor thirty square rods of ground; in cities having less than ten thousand inhabitants, five acres and not exceeding in value fifteen hundred dollars; and one hundred and sixty acres of land in the country, not exceeding in value fifteen hundred dollars.

MONTANA.

Exemptions are as follows: All clothing of the debtor and family, and chairs, tables, desks, and books to the value of two hundred dollars; also all necessary household, table and kitchen furniture, of the judgment debtor, including one sewing-machine, stove, stove-pipe, and stove furniture heating apparatus, beds, bedding and bedsteads and provisions and fuel for individual or family use, sufficient for three months; one horse, saddle and bridle, two cows with their calves, four hogs, and fifty domestic fowl, and feed for such animals for three months; one clock, and all family pictures. In addition to the above, there is exempt to a farmer his farming utensils not exceeding six hundred dollars in value, two oxen, or two horses or mules and their harness, one cart or wagon, and food for such stock for three months; two hundred dollars' worth of seed, grain, or vegetables actually provided for the purpose of sowing or planting. The proper tools, instruments, or books of any mechanic, physician, dentist, lawyer, or clergyman, and office furniture. To a miner his dwelling and all his tools and machinery necessary for carrying on his avocation, not to exceed in value the aggregate sum of one thousand dollars, and also one horse or mule, and its harness, with its food for three months, in case such stock is used in working his mining claim. One horse, mule, or two oxen, vehicle and harness, by which the debtor habitually earns his living, and one horse with vehicle and harness, of physician or clergyman, used in making professional visits, with food for such stock for three months. All arms, uniforms, etc., required by law to be kept by any person. The wages of the debtor earned at any time within thirty days next preceding the levy, provided they are necessary for the use of his family, residing in the State, supported wholly or in part by his labor. All moneys growing out of life insurance. These exemptions are restricted to married persons or to persons who are the heads of families, and only the wearing apparel of an unmarried person is exempt to him. None but bona fide residents can claim the benefit of this law. A homestead not to exceed in value the sum of twenty-five hundred dollars, if agriculture land it is not to exceed one hundred and sixty acres. If within the limits of a town, plat, city, or village, not to exceed one-fourth of an acre. The debtor has his option of the two and may select either, with all improvements thereon, which are included in the valuation.

NEBRASKA.

There is exempt from judicial sale to every family, whether owned by the husband or wife, a homestead, not exceeding in value two thousand dollars, consisting of dwelling-house in which claimant resides, and its appurtenances, and land on which same is situated not exceeding one hundred and sixty acres, or if within an incorporated city or village a quantity of contiguous land not exceeding two lots. Or in case debtor has no lands, there is exempt from execution five hundred dollars in personal property. If title to homestead is in wife it is exempt, and in such cases the head of the family is not entitled to exemption of five hundred dollars in personality. Nor is he if his title is simply a contract for sale. The clothing of the family, family supplies for six months, supplies for domestic animals for three months, furniture, family Bible and picture books, cooking utensils, certain domestic animals, tools, implements of trade, etc., are exempt; also sixty days wages to any laboring man, clerk, etc., who is the head of a family; provided that there is no exemption from attachment or execution for wages due to any clerk, laborer or mechanic. All pension money of United States soldiers and sailors, and property purchased and improved thereby, is exempt. The phrase "head of a family," as used in this chapter includes within its meaning: 1. The husband, when the claimant is a married person. 2d. Every person who has resided on the premises with him or her, and under his care and maintenance, either: 1st. His or her minor child, or the minor child of his or her deceased wife or husband. 2d. A minor brother or sister, or the minor child of a deceased brother or sister. 3d. A father, mother, grandfather, or grandmother. 4th. The father or mother, grandfather or grandmother of a deceased husband or wife. 5th. An unmarried sister, or any other of the relatives mentioned in this section who have attained the age of majority and are unable to take care of or support themselves.

NEVADA.

The following property is exempt from execution except upon a judgment for the purchase-money or upon a mortgage thereon: Chairs, tables, desks, and books to the value of one hundred dollars; necessary household and kitchen furniture, wearing apparel, etc., and provisions and fire-wood actually provided sufficient for one month, farming utensils, or implements of husbandry, and seed provided for planting within the ensuing six months, not exceeding in value two hundred dollars; two horses, two oxen, or two mules, and two cows and food for one month for such animals, and one cart or wagon; the tools of a mechanic necessary to his trade; the instruments and libraries of a surgeon, physician, surveyor, or dentist; the professional library of an attorney and counsellor, or minister of the gospel; the dwelling of a miner not exceeding in value five hundred dollars, also his tools and appliances necessary to carry on his mining operations, not exceeding in value five hundred dollars; and two horses, two oxen, or two mules, and their harness and one cart or wagon, by the use of which a teamster or laborer habitually earns his living; one horse harness, and vehicle, of a physician or surgeon, or minister of the gospel, and food for such animal for one month. For every livery stable keeper, two horses or mules, with vehicle and harness, provided the whole shall not exceed in value five hundred dollars; one sewing-machine in actual use in the debtor's family, not exceeding in value one hundred and fifty dollars; all fire engines and property of fire companies; all arms, etc., required by law to be kept by any person; a homestead to be selected by the husband or wife, or other head of a family, not exceeding in value five thousand dollars; the earnings of the debtor not exceeding fifty dollars for his personal services for the calendar month during, or immediately preceding, that in which process has been issued, where such earnings are necessary for the use of a family supported wholly or partly by the labor of the debtor.

NEW HAMPSHIRE.

The following goods and property are exempt from attachment, and from liability to be taken upon execution: Necessary wearing apparel of the debtor and his family; household furniture to the value of one hundred dollars; one cooking-stove and its furniture; one sewing-machine; Bibles and school books in actual use; library to the value of two hundred dollars; one cow, six sheep and their fleeces, one hog, one pig, and the pork of same when slaughtered; domestic fowls, not exceeding in value fifty dollars; four tons of hay; provisions and fuel to the value of fifty dollars; tools of his occupation to the value of one hundred dollars; beasts of the plow, not exceeding a yoke of oxen or a horse; the uniform, arms, and equipments of every officer or private in the militia; the debtor's interest in one pew in any meeting house, and in one lot in any cemetery. Damages recovered for conversion of property exempt are also exempt. The wife, widow, and children of any person who is the owner of a homestead, or any interest therein, are entitled to so much thereof as does not exceed in value five hundred dollars as against creditors, grantees, or heirs of such person during the life of the wife or widow and minority of the children. A homestead of the value of five hundred dollars is also exempt to an unmarried person owning the same. (P. S. ch. 138.)

NEW JERSEY.

All goods and chattels, not exceeding in value the sum of two hundred dollars exclusive of wearing apparel, and all wearing apparel the property of any debtor having a family residing in this State, are exempt from seizure by virtue of execution or other civil process except for the purchase money. (Gen. Statutes, p. 1421.) In addition thereto, by conforming to the provisions of the homestead exemption act, the lot and buildings thereon occupied as a residence and owned by the debtor, being a householder and having a family, to the value of one thousand dollars, may be exempted from sale or execution for debt. (Gen. Statutes, pp. 2297-2298.)