a city or town having a family may select $250 worth of property in lieu of the personalty above named. Exempt property may be conveyed as security for debt, but exemptions cannot be waived. The homestead exemption only exists where the debtor resides on the property. The owner of a homestead in a city or town, or in the country, may designate the land claimed as such by writing acknowledged, and have it recorded, and thus secure exempt property worth $3,000 instead of $2,000 if not so designated. No property is exempt from liability for debts which consist in whole or in part of the purchase-money thereof or for labor done thereon, or materials furnished therefor, or where the judgment is for labor performed, or upon forfeiture of bail bond or a cognizance, or for taxes. The proceeds of a life insurance policy not exceeding $10,000 in amount upon one life inures to the parties named as beneficiaries therein, and is exempt from liability for the debts of the person whose life was insured. Proceeds of life insurance not exceeding $5.000, payable to the executor and administrator of the insured, inure to the heirs or legatees free from liability for the debts of the decedent, except where such person's life is insured for the benefit of such heirs or legatees at the time of his death in addition, which additional insurance must be deducted from the $5,000, and the excess only shall be exempt. Money recovered upon a judgment for unlawful killing is exempt from execution for the debts of the decedent.

MISSOURI

The wearing apparel of all persons, and the necessary tools and implements of any mechanic, are exempt from execution. The last thirty days' wages are also exempt from execution. The following property is exempt to every head of a family: Ten head of hogs; ten head of sheep, and the products thereof in wool, yarn or cloth; two cows and calves; two plows, one axe, one hoe and one set of plow gears, and all necessary farm implements for the use of one man; working animals to the value of $150, or two work animals; the spinning wheel and cards, one loom and apparatus necessary for manufacturing cloth in a private family; all the spun yarn, thread and wool not exceeding twenty-five pounds each; all wearing apparel of the family; four beds with the usual bedding; and such other household and kitchen furniture, not exceeding the value of $100, as may be necessary for the family, agreeably to an inventory thereof, to be returned on oath with execution of the officer whose duty it may be to levy the same; all arms and military equipments required by law to be kept; all such provisions as may be found on hand for family use, not exceeding $100 in value; the bibles and other books used in a family; lettered gravestones, and one pew in a house of worship. In lieu of other property, lawyers and ministers may select such books as may be necessary to their profession, and physicians their medicines. In lieu of the property mentioned above, each such head of

a family may select and hold exempt any other property, real, personal or mixed, or debts and wages, not exceeding in value the sum of $300. The wife may claim exempt personal property when husband has absented himself. Personal property, except in the hands of an innocent purchaser for value without notice, is subject to execution against purchaser for the purchase price. No property is exempt from execution issued upon a judgment for not exceeding $90, recovered by the house servant or common laborer for personal services rendered to defendant, provided the suit is brought within six months after the last service is rendered. The members of a firm are neither severally nor jointly entitled to partnership assets exempted to heads of families.

ΜΟΝΤΑΝΑ.

A homestead not exceeding the sum of $2,500 in value, and agricultural land not exceeding one hundred and sixty acres, and if within the limits of a town, city or village, not exceeding one-fourth of an acre, is exempt. This exemption does not affect the lien of any mechanic or laborer, or extinguish the mortgage lawfully obtained, and such exemptions apply only to married men or the heads of families. There shall be no exemption from attachment or execution for wages of any clerk, mechanic, laborer or servant.

The following personal property is likewise exempt: All clothing of the debtor and family; chairs, tables, desks and books to the value of $200; all necessary household, table and kitchen furniture, which includes all articles used for the comfort of the debtor or his family; and provisions and fuel actually provided for individual or family use and sufficient for two months; one sewing machine not exceeding in value $100, in actual use by the debtor or his family; also one horse, two cows with their calves, two swine and fifty domestic fowl. In addition to the above, a farmer can claim the farming utensils not exceeding $600 in value; two oxen, or two horses or mules and their harness, two cows, one cart or wagon, and food for such stock for three months; $200 worth of seed, grain or vegetables, actually provided for the purpose of sowing or planting; the tools, instruments or books of any mechanic, physician, dentist, lawyer or clergyman; to a miner, his dwelling, not exceeding $500 in value, all his tools and machinery necessary for carrying on his vocation, not exceeding $500 in value, and one horse or mule, or two oxen and their harness, with their food for three months. There is exempt also one horse, mule or two oxen, vehicle and harness belonging to a physician or clergyman, used in making professional visits, with food for such stock for three months. Wages of the debtor earned at any time within thirty days next preceding levy, provided they are necessary for the use of his family residing in the state, supported wholly or in part by his labor, are exempt.

NEBRASKA.

Heads of families are entitled to have exempt a homestead not exceeding in value $2,000, consisting of a dwelling in which the plaintiff resides, together with the appurtenances thereunto belonging, and one hundred and sixty acres of land on which the same is situated, or, at the option of the plaintiff, two contiguous lots in any incorporated city, town or village. Such exemption, however, does not extend to mechanics' or laborers' liens in regard to mortgages executed by both husband and wife. If the claimant has no homestead as above, he shall have exempt $500 in personal property. In addition to this there is likewise exempt the family bibles, pictures, school books and library; a pew in a place of worship; a lot in any burial ground; all necessary wearing apparel of the debtor and his family; all beds, bedsteads and bedding necessary for the use of such family; all stoves and appendages not to exceed four; all cooking utensils and other household furniture not herein enumerated, to be selected by the debtor, not exceeding in value $100; also one cow, three hogs, all pigs under six months old, and if the debtor be engaged in agriculture, in addition to the above, one yoke of oxen, or a pair of horses in lieu thereof, ten sheep and the wool therefrom, either raw or manufactured, all necessary food for the stock herein mentioned for three months; one wagon, cart or dray, two plows and one drag; the necessary gearing for the team, and other farming implements not exceeding $50 in value; the provisions necessary for the support of debtor and family, and fuel for six months. Any mechanic, miner or other person, whether the head of a family or not, shail have exempt the tools and instruments used and kept for his trade or business, and any professional man likewise shall have his library and implements exempt. In addition to the foregoing, every resident of the state who became disabled in the service of the United States shall have exempt from levy or attachment all pension money received, and all property purchased or improved therewith, not exceeding $2,000 in value. It is provided by the laws of this state that the phrase "head of a family" shall include the following persons: The husband or wife when the claimant is a married person, every person who is residing on the premises with him or her, and under his care or maintenance, that is to say, either his or her minor child, or the minor child of his or her deceased wife or husband, or the minor brother or sister, or a minor child of a deceased brother or sister, or a father, mother, grandfather or grandmother, or the father, mother, grandfather or grandmother of a deceased husband or wife, or an unmarried sister, or any other of the relatives mentioned above who have attained the age of majority and are unable to take care of or support themselves.

These exemptions do not apply where execution or attachment has issued for clerks', laborers' or mechanics' wages, or for money due and

owing by an attorney-at-law for money or other valuable considerations received by said attorney for any person. The wages of any laborer, mechanic or clerk who is the head of a family are likewise exempt.

NEVADA.

Except upon judgments for the recovery of the purchase price, or upon a judgment rendered upon a mortgage given upon the same, the following property is exempt from execution: Chairs, tables, desks and books to the value of $100; necessary household table and kitchen furniture, including stove, stovepipe and stove furniture; wearing apparel; beds, bedding and bedsteads; and provisions and firewood actually provided for individual or family use, sufficient for one month. Farming utensils or instruments of husbandry; also two oxen, two horses or mules, and their harness; two cows; one cart or wagon; and food for such animals for one month; also all seed, grain or vegetables reserved for the purpose of planting or sowing within the ensuing six months, not exceeding the value of the sum of $200. The tools and implements of a mechanic or artisan necessary to carry on his trade; the instruments and chest of a physician, surgeon, surveyor or dentist, necessary to the exercise of their professions, their scientific and professional libraries; the law library of an attorney, and the libraries of ministers of the Gospel; the dwelling of a miner, not exceeding the value of $500, together with the implements and appurtenances necessary to carry on any kind of mining, of a value not to exceed the aggregate sum of $500, together with two horses, mules or oxen, with harness and food for such animals for one month, necessary for mining operations. Two horses, mules or oxen, their harness and one cart or wagon, by which a carman, huckster, peddler, teamster or other laborer actually earns his living; one horse with vehicle and other equipments used by a physician or surgeon or minister of the Gospel in making professional visits, together with food necessary for such animals for one month; one sewingmachine in actual use, not to exceed the value of $150; the fire-engines, hooks and ladders and all other implements and apparatus thereunto appertaining, and all furniture and uniforms of any company existing under the laws of this state; the horses and other equipments of officers of military companies; all arms required by law to be kept by any person; all school properties and the other estate or property of the state, or of a county or incorporated town.

A homestead exemption of $5,000 is allowed, if the same be owned by the head of a family. But this exemption does not extend to purchasemoney of the homestead property, or improvements made on the same, or for taxes due, or for the payment of a mortgage, if the same has been properly executed by the husband and wife.

NEW HAMPSHIRE

The wife, widow and children of every person who is the owner of a homestead, or of any interest therein, are entitled to so much thereof as does not exceed the value of $500, as against creditors, grantees or heirs of such persons during the lives of the wife or widow, and during the minority of the children. If the wife owns a homestead, at her decease the life estate of the surviving husband not exceeding the value of $500 is exempt to him. A homestead of the value of $500 is also exempt to any unmarried person owning the same. (Pub. Stat., ch. 138.)

There is likewise exempt from attachment and from liability to be taken upon execution the following goods and property: Necessary wearing apparel and bedding and household furniture to the value of $100; bibles and school books in use in the family, and a library of the value of $200; one cow; six sheep and their fleeces; one hog; one pig, and the pork of the same when slaughtered; domestic fowls not exceeding the value of $50; tools used by the debtor in his occupation to the value of $100; four tons of hay; provisions and fuel to the value of $50; beasts of the plow not exceeding one 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. (Pub. Stat., ch. 120, sec. 2.)

NEW JERSEY.

The goods and chattels, not exceeding in value the sum of $200, exclusive of all 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 purchasemoney thereof. (Rev. Stat., p. 286.) In addition to the above, by conforming to the provisions of the homestead exemption act, the land and building thereon occupied as a residence and owned by the debtor, being a householder and head of a family, to the value of $1,000, may be exempted from sale or execution for debt. But the requirements of this act are such that but little practical use is made of this homestead exemption in the state of New Jersey.

NEW MEXICO.

The husband and wife, or the widow or widower living with an unmarried minor son, may hold a homestead not exceeding $1,000 in value; and if not the owner of the homestead, may hold other property to be selected by them not exceeding the value of $500.

Every person who has a family, and every widow, may hold the following property exempt from execution, attachment, or sale, for all species of indebtedness except taxes: Wearing apparel, bedsteads, beds and bedding, one cooking stove and pipe, one heating stove and pipe,