THE EXEMPTION LAWS.

NOTE. The author takes this occasion to extend his thanks publicly to the Mercantile Agency of Messrs. R. G. Dunn & Co., of New York City, for their kind permission given him to use the abstracts of the exemption laws of the several states and territories of the Union, which appear in their Reference Book of July 1, 1900.

ALABAMA.

HOMESTEAD AND EXEMPTIONS.-Homestead of house and lot in city, town, etc., or one hundred and sixty acres in country, in either case not to exceed two thousand dollars in value. Personal property of one thousand dollars in value, and certain specified articles, and wages to the amount of twenty-five dollars per month. Waiver of exemptions of personalty may be included in any instrument of writing but intention to waive must be clearly expressed. Waiver of homestead must be by separate instrument, attested by one witness; if by a married man, waiver not valid without the voluntary signature and assent of the wife shown by separate acknowledgment. If by a married woman, executed by the husband, joining in the alienation, but separate acknowledgment of wife not necessary. Form of certificate of separate acknowledgment is as follows:

State of Alabama,

County of....... }ss.:

19

I (name and style of officer) do hereby certify that on the

came before me the within named

me to be the wife of the within named

day of

known (or made known) to

who being examined sep

arate and apart from the husband touching her signature to the within acknowledged that she signed the same of her own free will and accord, and without fear, constraints or threats on the part of the husband. In witness hereof I hereunto set my hand, this

day of
A. B.

, 19

Judge (or as the case may be). An unmarried person is entitled to the same exemptions as if married.

ARIZONA.

EXEMPTIONS. The following property is exempt from execution: (1) There shall be reserved to every family exempt from attachment and execution, and every species of forced sale for the payment of debts, personal property not to exceed in value the sum of five hundred dollars. (2) Every person who is the head of a family, and whose family resides within the Territory, may hold as a homestead, exempt from attachment, execution and forced sale, real property to be selected by him or her, which said homestead shall be in one compact body, not to exceed in value the sum of $2,500. (3) It shall not be necessary for any person entitled to any exemption to claim such exemption until requested by an officer holding an attachment or execution against the property of such person, and upon being requested by the officer to designate the property claimed under this act, the person entitled shall designate the property claimed or exempt; if the person fails or refuses to claim when requested, the officer holding attachment or execution shall proceed to designate and set aside real estate not to exceed in value the sum of $2,500. (4) Property herein declared exempt shall not be

exempt from seizure and forced sale on attachment and execution, when the debt owing is for the purchase price or part of purchase price thereof, so long as such property or any part thereof shall be in the hands of the vendee. The earnings of the debtor for his personal services for thirty days next preceding the day of the levy, when it shall be made to appear by the debtor's affidavit or otherwise that such earnings are necessary for the use of a family, supported wholly or partly by his labor, shall be exempt. The property of counties, cities and towns owned and held only for public purposes, such as public buildings and sites therefor, fire engines and the furniture thereof, and all property used or intended for extinguishing fires, public grounds and other property devoted exclusively to the use and benefits of the public, shall also be exempted from forced sale, also all public libraries.

ARKANSAS.

EXEMPTIONS. For single person, personal property, in addition to wearing apparel, $200. For head of a family, personal property to the value of $500. This, however, is only applicable to actions ex contractu. As to torts and frauds there are no personal exemptions.

HOMESTEAD. For a head of a family outside of any town or city, 160 acres of land not to exceed $2,500 in value, or not less than 80 acres without regard to value. In city or town, not exceeding one acre of the value of $2,500, or not less than one-fourth of an acre without regard to value.-(Const. Art. ix. Secs. I to 5.)

CALIFORNIA,

EXEMPTIONS. The homestead, not exceeding $5,000 in value, if declaration of homestead is properly filed in the recorder's office of the county where situate, by a husband or wife, or other head of a family, is exempt from execution except in the following cases: first, where the judgment was obtained before the declaration of homestead; second, on judgment for liens of mechanics, laborers, or vendors of the land; third, on debts secured by mortgage on the land executed by husband and wife or an unmarried claimant; fourth, on debts secured by mortgage on the land before the declaration of homestead. The other exemptions are -except for the purchase price or a judgment of foreclosure of mortgage thereon; chairs, tables, desks and books, to the value of $200, necessary household, table and kitchen furniture-including one sewing machine, stoves, stovepipes and stove furniture, wearing apparel, beds, bedding, and bedsteads, hanging pictures, oil paintings and drawings drawn or painted by any member of the family, and family portraits and their necessary frames, and provisions 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 piano, one shot gun and one rifle, the farming utensils or implements of husbandry of the judgment debtor not exceeding the value of $1,000; also two oxen, or two horses, or two mules, and their harness, one cart or wagon, and food for such oxen, horses, or mules, for one month; also, all seed grain, or vegetables actually provided, reserved, or on hand for the purpose of planting or sowing at any time within the ensuing six months, not exceeding in value the sum of $200, and seventy-five beehives, and one horse and vehicle belonging to any person who is maimed or crippled, and the same is necessary in his business; the tools and implements of a mechanic or artisan, necessary to carry on trade; the notarial seal, records and office furniture of a notary public, the instruments and chests of a surgeon, physician, surveyor, or dentist, necessary to the exercise of their profession, with their professional libraries and necessary office furniture; the professional libraries of attorneys,

judges, ministers of the gospel, editors, school teachers and music teachers, and their necessary office furniture; also, the musical instruments of music teachers actually used by them in giving instructions, and all the indexes, abstracts. books, papers, maps, and office furniture of a searcher of records, necessary to be used in his profession; also the typewriters or other mechanical contrivances employed for writing in type, actually used by the owner thereof for making his living; also one bicycle, when the same is used by its owner for the purpose of carrying on his regular business or when the same is used for the purpose of transporting the owner to and from his place of business; the cabin or dwelling of a miner, not exceeding in value the sum of $500; also his sluices, pipes, hose, windlass, derrick, cars, pumps, tools, implements, and appliances necessary for carrying on any mining operations, not exceeding in value the aggregate sum of $500; and two horses, mules or oxen, with their harness, and food for such horses, mules, or oxen, for one month, when necessary to be used in any whim, windlass, derrick, car, pump, or hoisting gear; and also his mining claim actually worked by him, not exceeding in value the sum of $1,000; two horses, two oxen, or two mules, and their harness and one cart or wagon, one dray or truck, one coupe, one 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, with vehicle and harness or other equipments, used by a physician, surgeon, constable, or minister of the gospel, in the legitimate practice of his profession or business, with food for such oxen, horses, or mules for one month; one fishing boat and net not exceeding total value $500, the property of any fisherman by the lawful use of which he earns a living; poultry not exceeding in value $25; seaman and sea-going fisherman's wages and earnings not exceeding $100; the earnings of the judgment debtor for his personal services, rendered at any time within thirty days next preceding the levy of execution or levy of attachment, when it appears by the debtor's affidavit, or otherwise, that such earnings are necessary for the use of his family, residing in this state, supported in whole or in part by his labor; but where the debts are incurred by any such person or his wife or family for the common necessaries of life, or having been incurred at a time when the debtor had no family residing in this state, supported in whole or in part by his labor, the one-half of such earnings above mentioned are, nevertheless, subject to execution, garnishment, or attachment, to satisfy debts so incurred; the shares held by a member of a homestead association duly incorporated, not exceeding in value $1,000, if the person holding the shares is not the owner of a homestead under the laws of this state; all the nautical instruments and wearing apparel of any master, officer, or seaman of any steamer or other vessel; all moneys, benefits, privileges, or immunities accruing, or in any manner growing out of any life insurance on the life of the debtor, if the annual premiums paid do not exceed $500; all fire engines, hooks and ladders, with the carts, trucks, and carriages, hose, buckets, implements, and apparatus thereto appertaining, and all furniture and uniforms of any fire company or department organized under any law of this state; all arms, uniforms, and accoutrements required by law to be kept by any person, and also one gun to be selected by the debtor; all courthouses, jails, public offices and buildings, lots, grounds, and personal property, the fixtures, furniture, books, papers, and appurtenances belonging and pertaining to the courthouse, jail and public offices belonging to any county, or to any city and county of this state; and all cemeteries, public squares, parks, and places, public buildings, town halls, markets buildings for the use of fire departments and military organizations, and the lots and grounds thereto belonging and appertaining, owned or held by any town or incorporated city, or dedicated by such

town or city to health, ornament or public use, or for the use of any fire or military company organized under the laws of this state; all material purchased in good faith for use in the construction, alteration or repair of any building, mining claim or other improvement, as long as in good faith the same is about to be applied to the construction, alteration or repair of such building, mining claim or other improvement.

COLORADO.

EXEMPTIONS.-The following property, when owned by any person being the head of a family and residing with the same, is exempt from levy and sale upon any execution of writ of attachment, and such articles continue exempt while the family of such person are removing from one place of residence to another within the state, namely; (1) family pictures, school books and library; (2) a seat or pew in any place of worship; (3) the sites of burial of the dead; (4) all wearing apparel of the debtor and his family; all beds, bedsteads and bedding, kept and used by the debtor and his family; all stoves and appendages, kept for the use of the debtor and his family; all cooking utensils and all household furniture not herein enumerated, not exceeding $100 in value; (5) provisions for the debtor and his family, necessary for six months, and fuel necessary for six months; (6) tools and implements or stock in trade of any mechanic, miner or other person, used and kept for the purpose of carrying on his trade or business, not exceeding $200 in value; (7) the library and implements of any professional man, not exceeding $300; (8) working animals of the value of $200; (9) one cow and calf, ten sheep and the necessary food for all the animals herein mentioned 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 $50 in value; (10) tools, implements, working animals and stock in trade, not exceeding $300 in value, of any mechanic, miner, or other person not being the head of a family used and kept for the purpose of carrying on his trade and business while such person is a bona fide resident of this state. Sixty dollars of the amount due for wages or earnings of any debtor at the time of the levy are also exempt; provided such debtor is at the time of the levy the head of a family or the wife of the head of a family, and such family is dependent in whole or in part upon such earnings for support. All money received by any person, resident of this state, as a pension from the United States government, whether the same be in his actual possession, or deposited or loaned, is also exempt from execution or attachment, whether such pensioner be the head of a family or not; when the debtor dies or absconds, and leaves his family, the money thus exempted is exempt to his wife and children, or either of them.

CONNECTICUT.

EXEMPTIONS.-Necessary apparel and bedding, household furniture necessary for supporting life, arms, military equipments, implements of the debtor's trade. one cow, ten sheep (not exceeding $150) are protected, and certain specified amounts of family stores, one stove, the horse, saddle and bridle, buggy and harness (not exceeding in value $250) of any practicing physician or surgeon, one sewing machine in use, one pew in church in use, and a library (not exceeding in value $500), one boat used in fishing, not exceeding $200 in value. A dwelling house and the land used in connection therewith while actually occupied by the owner to the extent of one thousand dollars in value, provided the purpose to use the same as a homestead appears either in a declaration to that effect made by the owner. and executed and recorded like a deed. or in the conveyance of such property. Such right of exemption may be released by the husband and wife

joining in a declaration of release, and the value of such property over the exemption can be reached by creditors.

DELAWARE.

EXEMPTIONS.-New Castle County-No real estate exemption; $75 worth of personal property, consisting of the tools and fixtures is exempted, and the defendant being the head of a family shall have exempt in addition $200. The above exemption does not affect a debt or contract incurred or made prior to July 4, 1873; wages are also exempt. Kent County-Same as New Castle County except $50 worth of personalty and $150 for heads of families is exempt. Sussex County-There is no exemption in this county except $75 worth of personal property consisting of tools and fixtures. No exemption applicable to goods and chattels of a merchantable character bought to be sold and trafficked in.

DISTRICT OF COLUMBIA.

EXEMPTIONS. The following property of a householder is exempt from distraint, attachment, or sale on execution, except for servants' or laborers' wages due: Wearing apparel; household furniture to the amount of $300; provisions and fuel for three months; mechanics' tools or implements of any trade to the value of $200, with stock to the same amount; the library and implements of a professional man or artist to the value of $300; a farmer's team and other utensils to the value of $100; family pictures and library, in value $400.

FLORIDA.

EXEMPTIONS.-Homestead of one hundred and sixty acres of land and improvements if in the country, and which cannot be reduced in area without owner's consent, by reason of its being subsequently included in a city or town; one-half acre of ground if in an incorporated city or town, with improvements thereon, limited however to owner's residence and place of business, together with $1,000 worth of personal property.

GEORGIA.

EXEMPTIONS.-Each head of a family, every aged or infirm person, or persons having care and support of dependent females of any age, who is not head of a family, or guardian, or trustee of a family of minor children, is entitled to a homestead of realty or personalty, or both, to the value in the aggregate of sixteen hundred dollars. The exemption may be waived in writing, except as to $300 of wearing apparel and furniture, to be selected by the debtor and his wife, if he has a wife. The homestead cannot be claimed as against debts for (1) taxes, (2) purchase money, (3) labor done upon or material furnished for the property, (4) for removal of incumbrances thereon.—(Constitution of 1877.)

IDAHO.

EXEMPTIONS. The following property belonging to an actual resident of the state is exempt from attachment or levy and sale on execution; first, chairs, tables, desks and books, to the value of two hundred dollars, belonging to the judgment debtor; second, necessary household, table and kitchen furniture belonging to judgment debtor, including one sewing machine in actual use in a family or belonging to a woman, stove, stovepipe and furniture, beds, bedding and bedsteads, not exceeding $300 in value, wearing apparel,