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Property Exempt from Attachment

The laws relating to property exempt from attachment on execution are different in the various States. In the State of New York, the following personal property is exempt by statute :- First-All spinning wheels, weaving looms and stones, put up or kept for family use in any dwelling-house, and one sewing machine with appurtenances. Second-The family Bible, family pictures, and school books used by or in the family, and books-not exceeding fifty dollars in value-part of the family library.

Third-A pew or seat in church, used by the debtor or his family. Fourth-Ten sheep, with their fleeces, and the yarn or cloth manufactured therefrom, together with one cow, two swine, and the necessary food for them. Fifth-All pork, beef, fish, flour, and vegetables provided for family use; and fuel, oil, and candles necessary for family for sixty days. Sixth-All necessary wearing apparel, beds, bedsteads, and bedding for debtor and family; all arms and accoutrements required by law; all necessary cooking utensils; one table, six chairs, six knives and forks, six plates, six tea-cups and saucers, one sugar-dish, one milk-pot, one tea-pot, six spoons, one crane with appendages, one pair of andirons, one shovel and tongs, and all the tools and implements of a mechanic necessary to carry on his trade, to the value of twenty-five dollars. Besides the above, when the property of a householder, or anybody having a family for which he provides, the following articles are exempt: All necessary household furniture, working tools, professional instruments, fur niture and library; a team not worth over $250, and the food necessary for such team for ninety days, except on executions for purchase-money for such, or for wages of a domestic in the family, in which case the debtor is not entitled to the benefit of the exemptions; and, finally, land not more than a quarter of an acre set apart for burial place and the vault thereon.

Of real property the following is exempt :- The lot and building thereon to the value of one thousand dollars, owned and occupied as a residence by the debtor. After the death of the judgment-debtor, this exemption is continued for the benefit of his widow and family, until the youngest child becomes of age, and until the death of the widow, provided that one or more of the family occupy the premises.

In order to be valid, the release of the exemption, must be in writing, subscribed by the householder, and must be acknowledged in the same manner as a conveyance of real estate.

In case of non-payment of taxes no property is exempt from sale, and the same rule applies to assessments, or a debt contracted for the purchase-money of the property, or contracted previously to the recording of the deed, as by law required. Should the sheriff who holds the execution think that the property is worth more than one thousand dollars, he is obliged to summon six qualified jurors of his county, and have the premises appraised and sold accordingly within a period of sixty days, unless the debtor in the meantime pays the surplus over and above the thousand dollars, the surplus going for the liquidation of the debt. The statutes regulating attachment for debt in various States are liberal and reasonable, and are generally adapted to the conditions there prevailing.

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