By authority of the United States, be it enacted by the Philippine Commission, that:
Section 1. The following property shall be exempt from attachment and execution for delinquency in the payment of the land tax.
1. Tools and implements necessarily used by the debtor in his trade or employment;
2. One horse or cow, or carabao, or other beast of burden, such as the debtor may select, and necessarily used by him in his ordinary occupation;
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping, and used for that purpose by the debtor, such as the debtor may select, of a value not exceeding seventy-five pesos;
5. Provisions actually provided for individual or family use sufficient for three months;
6. The professional libraries of lawyers, judges, clergymen, doctors, school-teachers, and music teachers, not exceeding five hundred pesos in value.
7. One fishing boat and net, not exceeding the total value of twenty-five pesos, the property of any fisherman, by the lawful use of which he earns a livelihood.
Section 2. This Act shall take effect on its passage.