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+Project Gutenberg's How to Collect a Doctor Bill, by Frank P. Davis
+
+This eBook is for the use of anyone anywhere at no cost and with
+almost no restrictions whatsoever. You may copy it, give it away or
+re-use it under the terms of the Project Gutenberg License included
+with this eBook or online at www.gutenberg.org
+
+
+Title: How to Collect a Doctor Bill
+
+Author: Frank P. Davis
+
+Release Date: October 13, 2011 [EBook #37748]
+
+Language: English
+
+Character set encoding: ISO-8859-1
+
+*** START OF THIS PROJECT GUTENBERG EBOOK HOW TO COLLECT A DOCTOR BILL ***
+
+
+
+
+Produced by David Garcia, David E. Brown, Bryan Ness and
+the Online Distributed Proofreading Team at
+https://www.pgdp.net (This book was produced from scanned
+images of public domain material from the Google Print
+project.)
+
+
+
+
+
+
+
+
+
+ _HOW TO COLLECT
+ A DOCTOR BILL_
+
+
+ BY
+ FRANK P. DAVIS, M. D.
+
+ Secretary Oklahoma State Board of Medical Examiners, 1908-11.
+ Superintendent Oklahoma State Institution for Feeble Minded,
+ 1910-11. Member County, State and American Medical Association.
+ Member American School Hygiene Association. Member State and
+ National Eclectic Associations. Member Oklahoma Association of
+ Charities and Corrections. Member Oklahoma Press Association. Member
+ Southwestern Medical Association. Late Editor Davis' Magazine of
+ Medicine, Etc.
+
+
+ Publishers
+ PHYSICIANS DRUG NEWS CO.
+ NEWARK, N. J., U. S. A.
+ 1913
+
+
+ COPYRIGHT 1913 BY
+ FRANK P. DAVIS, M. D.
+
+
+
+
+Contents
+
+
+ Page
+
+CHAPTER I
+The Successful Physician 1
+
+CHAPTER II
+Attitude Toward Debtors 11
+
+CHAPTER III
+Proper Time to Collect 16
+
+CHAPTER IV
+Books and Bookkeeping 19
+
+CHAPTER V
+Letters and Forms 24
+
+CHAPTER VI
+Statutes of Limitations 31
+
+CHAPTER VII
+Exemption Laws and Their Application 33
+
+CHAPTER VIII
+Extracts from Exemption Laws of All States 35
+
+
+
+
+PREFACE
+
+
+My excuse for presenting this little book to the profession is that I
+have often felt the want of just such information as is herein
+contained. In fourteen years of practice I have made it a point to study
+my patients and the business problems that confront the man in our
+profession. Some of the things that I have learned are embodied in this
+book. Taking my professional experience as a whole I have collected over
+=ninety per cent= of my accounts.
+
+If this book shall be the means of causing any physician to study the
+business side of professional life, and get what is due him, I will feel
+that I have not worked in vain.
+
+Enid, Okla., June 6, 1912.
+
+ FRANK P. DAVIS, M. D.
+
+
+
+
+CHAPTER I
+
+THE SUCCESSFUL PHYSICIAN.
+
+
+A man with a bulging forehead once said that "Life is what you make it."
+This is very true in the profession of medicine. The successful
+physician must live in the manner of successful men. To do this, most
+men must live upon the income from their practice. If the physician
+properly cares for his wife and children, he must realize on his
+investment--his medical education. A man's first duty is to his own, and
+it is written that the man who fails to collect that which is due him,
+and "provides not for his own, and especially for those of his own
+house, is worse than an infidel."
+
+To successfully conduct any enterprise it is necessary to adopt business
+methods. System is the key-note of modern business, and the simplest
+system is the best. A cash system is by far the simplest.
+
+No man can succeed in practice, nor can he be considered a safe medical
+adviser so long as he is handicapped by poverty, a worried mind or poor
+health; or if he is compelled to dodge around corners to escape his
+creditors.
+
+There are men who tell us that they are not in practice so much for
+money as for the glory and honor of the profession. If these men are
+sincere, I pity them from the bottom of my heart, and feel sorry for
+their wives and children. Nor can I understand where the profession can
+gain much honor from men who are financial failures. Not that money is
+the only thing for which we should strive, but that the man who provides
+not for his own, cannot be representative of the noble profession of
+medicine. Also, I have observed that the path of glory leads in the
+direction of the cemetery, and checks on the National Bank of Fame are
+generally protested when the rent comes around.
+
+The applause and compliments of the multitude are no doubt sweet, but it
+only lulls to rest the voice of duty, and fails to provide sustenance
+for those dependent upon us. Man cannot live on air alone--even though
+it be flavored by the ambrosia of sweet compliments and the hypnosis of
+applause. Again, I have observed that a larger crowd will turn out any
+time to see a man hung than to compliment him on a duty well performed.
+
+The man who answers calls at all hours of the day and night, for any and
+every one who may request his services; with no assurance of ever
+receiving pay; and who is afraid to demand settlement for fear of losing
+practice, is not competent to conduct his own affairs, much less to
+practice medicine. It is this class of men who make dead-beats of our
+patrons, and thus reduce the income of physicians to a point where a
+bare existence is all we can hope for.
+
+To be a safe medical advisor requires that the mind be free from the
+petty cares of life. He should live in a manner in keeping with the
+dignity of the profession to which he has given his life. He must have a
+neat office, wear good clothes, have a happy home and a contented mind.
+
+It is well to achieve the reputation of being an indefatigable and
+shrewd collector. It pays. It will influence your regular patrons to pay
+more promptly. It will also help to keep away those who trespass upon
+your time and never pay you. The only sure way to hold practice is to
+require your patrons to pay their bills promptly. If they do not owe you
+they are not so liable to avoid you and cease to employ you. Let a
+family once get greatly in arrears, then it will happen that--not having
+the cheek to face you--they will call another physician, and give every
+reason but the true one for deserting you. Thus, through your own
+neglect you lose patronage, friends and your good name and reputation.
+The public will never place any higher value on your services than you
+do yourself. The death-knell of any physician's success is tolled when
+he becomes known as a "cheap doctor."
+
+Not only must you require others to pay you, but you must also pay your
+own bills. Physicians, as a rule, are considered poor pay by business
+men. It is a very good rule in life to discount all bills that you owe,
+and never to discount a bill due you. Make it a rule to never owe any
+man anything, and to have as few owe you as possible.
+
+Many physicians will cut their bills to whatever the debtor cares to
+pay. In this way they lose a large part of their fees, and achieve the
+reputation of being poor business men.
+
+I heard an old Arkansas doctor relate his experience in discounting a
+bill that well illustrates the weakness of many physicians. A client
+owed him $60, and after the account had run about six months, the man
+came in and said, "Doc, I hain't got the money, but if you will cut that
+bill in two I'll borrow it from my father-in-law." The doctor thought
+$30 would be better than waiting, so agreed. Three months later the man
+returned and said, "Doc, I couldn't get the money from my father-in-law,
+but I have a fat hog I can sell and get some money if you will cut that
+bill in two." The account was growing old and the doctor thought he had
+better take the $15, so he said all right. Six months from that time the
+fellow hove in view again. This time he said, "Doc, my wife thought we
+needed that hog for meat and I couldn't get her consent to sell it, but
+I have a job now, and if you will cut that bill in two, I'll pay you."
+This time the doctor thought he saw $7.50 in sight, so again he agreed.
+"All right, Doc," said the debtor, "as soon as I get in a few weeks
+work, I'll be in and pay you." The doctor said the fellow did come
+around a few months later and began a similar story, but he told him to
+go to a country where rotary snow plows are not much in demand.
+
+One of the greatest mistakes is in allowing accounts for different cases
+to accumulate until the amount becomes so large that it is difficult to
+pay. It is always best to require settlement as soon after each case is
+dismissed as possible. In sending statements, be careful to itemize by
+cases only, as "John, fever, $15," "Wife, confinement, $25," etc. I
+seldom give the disease unless it is some special case that required
+much attention. In some cases it refreshes their memory when reference
+is made to the disease.
+
+You must know your business. Give every man a square deal, and require
+others to do the same by you. When you have completed your work,
+remember the advice of old Prof. Joslyn, "Get money, still get money,
+boy, no matter by what means" so long as it is justly due you for
+services rendered. If you fail to require your patrons to pay you for
+your services, you have not done your full duty.
+
+
+
+
+CHAPTER II
+
+ATTITUDE TOWARD DEBTORS.
+
+
+A fundamental principle in being a good collector is to never lose the
+good will of your patrons. So long as you are on friendly terms with a
+man you can approach him and talk over the matter. It will be easy to
+keep advised as to what he is doing, and when he is expecting to receive
+money. The time will come sometime when he can pay at least a part or
+secure your claim. We must not lose sight of the fact that in this
+country poor men sometimes become rich, and rich men sometimes become
+poor, and we should deal with them accordingly. It is poor business
+policy to permit well-to-do clients to run up big bills, and at the same
+time hound your poor patrons.
+
+One of the easiest ways to collect a bill, when they have persistently
+failed to pay, is to loan them some money. This plan is fully covered in
+the following editorial from =Davis' Magazine of Medicine=.
+
+"Let us now consider the investment of the doctor's savings. His fees
+are received in small sums, generally ranging from a few dollars to a
+hundred dollars at a time. He seldom has over a few hundred dollars on
+hand at any one time. And failing to find a good place to invest such
+sums as he has, he becomes a prey for the stock companies and the land
+sharks, where he can make his investment on the installment plan. Most
+physicians are earnestly seeking a safe investment for these small sums
+of money, but very few have found a plan that appeals to them. Most of
+the advice one gets from the journals is 'Don't' or to invest in farm
+mortgages. When he looks around for a farm mortgage he finds that the
+small amount of money he has to loan will not meet the requirements of
+the man who desires the loan. Even should he find a small loan that he
+could handle, the interest would be so low, that it would produce a very
+small income after paying taxes. I believe the doctor's earnings should
+net him ten per cent, and be in such form that he can realize on them in
+case of emergency. To take chances on getting a greater rate of interest
+would be to accept too great risk, and a less rate would be poor
+business policy.
+
+"The problem simmers down to about this: How can we invest small sums,
+from twenty-five to one hundred dollars, so they will be safe, and earn
+at least ten per cent interest?"
+
+I solved this problem several years ago while engaged in general country
+practice. In fact, it can be applied better in the country than in the
+city. The plan is this, loan your money to your slow pay patrons. Sounds
+risky, don't it? I have found it to prove a success. I learned that most
+of my poor pay or slow pay patrons were always ready to borrow money,
+and that they could generally secure me with chattel mortgages, or get
+good men to sign their notes. The note and mortgage always covered the
+amount loaned and the amount of my bill. There are few who cannot give
+you suitable security, and these few should be turned over to the other
+doctor who is practicing for the love and honor of the profession.
+
+"When it is known that you have a little money loaned out, and that you
+will only loan to those who have you for their physician, your practice
+will steadily grow."
+
+Be on your guard and do not permit your old accounts to become
+"outlawed" by the statutes of limitations of your State. This may be
+prevented in a measure by getting a small payment from time to time on
+account, as the law of limitations does not apply until the lapse of the
+period of time named in the law, after the last payment on the account
+or note.
+
+The exemption laws of most states are so liberal that a very small per
+cent. of physician's bills could be collected by law, should the debtor
+elect to take advantage of the exemption law. The only safe method is to
+put it up to your client as a debt of honor, and depend upon their
+inherent honesty and pride. It does no good to sue a man for a doctor
+bill except in extreme cases. You will lose more than you will gain. Not
+only will you in all probability lose the account and expenses, but you
+will make a lot of enemies, who will injure your practice more than the
+amount of the bill.
+
+Treat your poor patrons with the same respect and courtesy that you do
+rich ones. Mr. Smith will do his best to pay you, while Old Bill Smith
+will not exert himself very much to balance your ledger. Then above all
+treat the woman in the flowered Mother-Hubbard as if she were the Queen
+of Sheba, and the off-color lady from the red-light district as you
+would the President of the Purity Society. The child that is ragged and
+dirty should receive the same cordial attention as the one in silks.
+When the time comes that you cannot treat all your patrons as you would
+like for them to treat you if your positions were reversed, it is time
+for you to "Fold up your tent like the Arab and silently steal away,"
+your usefulness is at an end. The day when you can make money in that
+location has passed.
+
+Be kind to little children. Women and children furnish the greater part
+of our patrons. Men do not count for much in the practice of
+medicine,--unless you are a G-U specialist. I have always found that
+where grandma and the children liked me, that I had no trouble in
+getting practice or in collecting my money.
+
+Do not pad your accounts. Charge what you consider your services worth,
+and then stick to it. Deal a square hand to all. The golden rule is just
+as bright and as true today as it was thousands of years ago, and it is
+not recorded that any man was ever hung that lived up to it. After you
+have done your full duty =demand= that your patrons do their duty by you.
+Keep after the money that is justly due you. Get money; but get it
+honestly. You will be criticised by some, and cussed by others, but in
+the words of Carrie Nation, "Why care for the criticism of men who
+change and die?"
+
+And finally remember, that in this world there is nothing that will pay
+dividends equal to smiles--unless it is gall, and do not forget the
+injunction of the prophet, "Physician, 'heel' thyself," lest in old age
+the world will say, "Well done, good and faithful servant; enter
+thou--into the poor house."
+
+
+
+
+CHAPTER III
+
+PROPER TIME TO COLLECT.
+
+
+"To every thing there is a season, and a time to every purpose under the
+sun."--Eccle. 3: 1.
+
+The time to collect depends to a considerable extent upon the location
+and the class of patronage. In cities, as a rule, collections should be
+made weekly, as many patrons move frequently, and you lose track of
+them. It is proper and wise to present your bill as early after the
+service is rendered as possible. Bills should be presented to working
+men at the time of their regular payday. In country practice I have
+found it best to send statements monthly and to require settlement
+quarterly by cash or note. I have adopted this rule in a cotton country
+where it was the rule to only pay the doctor once a year, if at all.
+Farmers and planters can borrow money to pay the doctor as well as they
+can to pay farm hands and cotton-choppers, or at least can give notes
+bearing interest.
+
+When a man consults you and commences to run down some other doctor,
+require him to pay cash. He's in bad with the other fellow. Dead-beats
+should never be temporized with. Don't do a man's practice in the hope
+that he will pay you, when you know that he has beat the other fellow.
+
+While every case is to a certain extent a rule unto itself, yet, there
+are a few essentials that are necessary to make a success in collecting.
+The two principle rules are, to keep everlastingly after them, and never
+to lose their friendship. So long as you are on good terms there is
+hope.
+
+Keep your accounts collected closely. The man who carries more than
+one-third of his business on his books is a business failure. Old
+accounts breed knockers. Go thou to the lawyer and consider his
+ways--then cinch the money.
+
+Never employ a collector on commission. Your office girl will prove the
+best collector if you have not time to attend to it yourself. In fact,
+for general collecting, she will prove the best collector you can get.
+Give her an honorium in addition to her salary if she makes good. At
+many places the collector will be informed that the party she is seeking
+is not at home, or is not in the office. Instruct her to stay until they
+return, even if she finds it necessary to take her sewing along, and
+spend the day. Frequently the party desired is just hiding in another
+room, waiting until the collector leaves. Rather than stand the siege of
+a determined collector they will sometimes pay the bill. The collector
+should carry a note-book and jot down just what the debtor has to say.
+This should be done in the presence of the debtor. Collectors should
+always try to get something on account, even if only 25 or 50 cents. It
+keeps the account alive, and helps defray expenses.
+
+Take notes if you find it impossible to get the cash. Have them well
+secured if possible. Where you cannot get security get at least two
+names on the note. Two dead-beats are better on a note than one on the
+books, but, better still, get the "order note" shown on another page of
+this book. If you take unsecured notes have them to mature in not to
+exceed thirty days. Don't overlook the fact that a married woman's note
+is valueless in many states.
+
+Frequently a debtor will promise to pay at a certain day, and then
+usually fails to show up. When he makes the promise, make a note of the
+time in your note-book. If he fails to keep the appointment, write him a
+nice letter, something along this line:
+
+Dear Sir:--
+
+I am sorry that I was not in the office on the 15th. when you called to
+settle your account. When we were talking about the matter the other day
+I neglected to tell you that if I was not in the office when you called
+you could pay the office girl, and that she would give you a receipt for
+the amount.
+
+I hope that you are well and prosperous, and that little =Mary= has fully
+regained her strength.
+
+If I am not in when you come up again, just pay the amount to the girl
+and it will be all right.
+
+Thanking you for your attention to this matter, and wishing you success,
+I remain,
+
+ Yours very truly,
+
+
+This will generally bring him in with many excuses and some money.
+
+
+
+
+CHAPTER IV
+
+BOOKKEEPING AND STATEMENTS.
+
+
+A simple system of keeping accounts is necessary. There are many systems
+on the market, ranging all the way from the simple blank ledger to the
+elaborate desk systems. I prefer the card system or the single book. As
+only records of original entry are accepted in courts as evidence of
+account, a complicated system would hardly be suited to the average
+physician. The entry must be so clear and simple that any ordinary
+person can readily understand the account, hence, any system that
+depends upon ciphers or marks is valueless. A physician that is a good
+bookkeeper can no doubt handle the complicated systems successfully,
+but as I was not trained as a bookkeeper, the simplest, clear, legal
+system meets my needs.
+
+Always enter each day's work on the day it is done. Don't wait until
+tomorrow, or next Sunday to make up your books. By cultivating the habit
+you can get as much pleasure out of entering charges in your books as
+you could from some calls. I have seen the time when I got more real joy
+out of receipting one bill than I would in going seven miles in the
+country on a stormy night to see a dead-beat. Life is but a joke, but it
+isn't wise to let the dead-beat have the joke on you all the time.
+
+Don't scatter your accounts on the book. Keep them close together and
+they will be seen more frequently. It is better to run over the pages
+when entering charges than to refer to the index, as you will be
+reminded of other entries that should be made, and accounts that need
+looking after.
+
+Once an account goes on your books, never lose sight of it or give up
+until it is settled, or otherwise disposed of. It is a bad habit to skip
+an account when making out statements. Treat them all alike. It may be
+advisable to classify your accounts, but you should never fail to push
+the collection of every account on your books.
+
+In charity practice, enter on your book at the regular rate, and credit
+to charity to balance. In this way you keep an account of the extent of
+your contributions to charities.
+
+Keep a stub of each statement you send out so that your client can not
+bring in an old one and dispute your account. The following form will
+meet every requirement for a statement. By retaining the stub you have a
+complete record of your statements.
+
+ No................| STATEMENT
+ Name..............| .......................19..
+ Address...........| Mr................................
+ Date sent.........| To J. M. SMITH, M.D. Dr.
+ Previous bill sent| To Professional services
+ ..................| to date - - - $...........
+ Am't paid.........| All accounts are due and payable
+ Collector.........| when services are rendered.
+
+The best way to hold practice is to collect your accounts. More people
+change doctors because they owe big bills than for any other reason.
+
+Never tell a debtor that you are hard up and need the money. He won't
+believe you, and will not only neglect to pay you, but will change to
+some other doctor. Tell them that you must have the money because it is
+yours and that you want the profit that may be made with it. Put it up
+to them as a plain business proposition and loan them the amount if they
+pay you interest and give good security. They will respect you when you
+make them pay. A man is judged in this country by his business success.
+Most men would rather pay a lawyer a thousand dollars to keep them out
+of the penitentiary for a year, than to pay a doctor fifty dollars to
+keep them out of hell for a life time.
+
+Office and transient practice should be cash or an order note. The
+following form will prove valuable:
+
+ ..............191..
+
+ After date, for value received, I promise to pay
+ ............. or order...........Dollars,
+ the same to be paid in...............payments of
+ $.............each, until the sum of $............
+ has been paid.
+
+ For Value Received, I, the undersigned, hereby
+ sell, assign, transfer and set over unto..............
+ all my right, title and interest in and to all of my
+ salary, wages or any moneys due, or to become due,
+ to the amount of.................Dollars, from any
+ person, firm or corporation, and order the said amount
+ to be paid to the bearer out of the first moneys due
+ me after the presentation of a copy of this instrument.
+ I hereby irrevocably waive all exemptions or
+ other rights I may have by means of any law of
+ any state in which I now, or may hereafter be employed
+ or reside. I agree to pay all costs and attorney's
+ fees that may be incurred in collecting the
+ above amount.
+
+ Name.................................
+
+ Occupation.............. Address..................
+ Employed by............. Address..................
+
+I have this form printed on cards and file them in a card file. This
+contract note not only helps to get the money, but it solves the problem
+of holding chronics and venerals. It is seldom necessary to present the
+order for payment. When you write a letter advising your client that you
+will be compelled to present the order to his employer if he doesn't
+come in and see you, he will show up in a very short time.
+
+Subscribe to the Merchant's Exchange. If a man will not pay his store
+bills you cannot expect him to pay his doctor. Get the cash when you
+find his name on the list, or let the other doctor have the case.
+
+After entering an account on your books, make no rebates or discounts.
+Buy a hog for four times its value, if necessary, but don't discount
+your bill.
+
+If account is paid by check, remember the following points:
+
+When a check is post-dated (dated ahead), if payed before the date
+mentioned, the money can be recovered.
+
+When post-dated checks fall due on Sunday or a legal holiday they should
+be presented on the day following.
+
+Changing the dates of checks without the consent of the drawers will
+make the checks void.
+
+Checks that are not dated, or that do not contain any statement when
+they are to be paid, are never payable.
+
+Bank checks are but orders on the bank for the payment of money, and are
+payable in the order in which they are presented at the bank.
+
+Do not hold checks, but present them for payment as soon as possible.
+
+If a check is not paid on proper presentation, resort may be made to the
+original claim. Have the banker endorse the reason for non-payment on
+the check.
+
+Certified checks are checks that have been endorsed by the bank, and
+constitute payment as to the persons drawing them.
+
+If a check is turned down at the bank notify the drawer at once.
+
+If you receive a check and endorse it and place in your bank for
+collection, and it is turned down, do not return it to the drawer until
+you get a remittance to cover, without first erasing your endorsement.
+
+
+
+
+CHAPTER V
+
+FORMS AND COLLECTING LETTERS.
+
+
+Nearly every form of letter that has been devised for collecting
+physicians accounts has been based upon those used by installment houses
+and those in general use by wholesale merchants who deal with retail
+dealers. They all carry the bluff idea. This is all right in dealing
+with installment customers with whom you have a contract that will take
+away the goods purchased, or with retail merchants who know they must
+meet their obligations if they continue in business. The credit men of
+mercantile institutions keep tab on their customers through the local
+merchants exchange and the commercial agencies, and are in a position to
+know to what extent it is safe to extend credit. The merchant cannot
+refuse to pay his bills and go to another wholesale house and buy
+goods, hence if he is a little tardy in meeting his obligations the
+bluff letter will awaken him to the necessity of paying the bill.
+
+With the doctor's customers it is altogether different. He knows that he
+cannot be compelled to pay the bill, and that some other physician will
+be only too ready to come at his call.
+
+It is then evident that the bluff idea will not work with the man who
+knows that he can get another doctor whenever he wants one, and that he
+is so protected by the exemption laws that the bill cannot be collected
+by resorting to law. So in reaching this class we must devise other
+plans if we hope to accomplish anything. Here, my experience has shown
+that sentiment is the key note in an effective collecting letter for
+physicians. I have found that the more human interest, sentiment and
+friendly feeling that can be woven into the letter the better it is.
+Every time that I write a letter to a client I try and refer in some
+manner to the patient or to some member of the family, and try to
+impress them with the fact that I have a personal interest in them. The
+following forms are suggestive of the idea, and have proven very
+successful in my practice. The classification is, of course used with
+every account--they are all No. 1 until they fail to pay. The word
+"Class" and the number are stamped with a rubber stamp. Letters of this
+kind should be pen written--typewriter and form letters will not
+answer, they lose the personal sentiment.
+
+A duplicator that will easily reproduce 100 copies of a pen written
+letter may be had for about $5, and the letters may be "formed" on this,
+leaving space in which the personal matter may be written. If properly
+done they will have the appearance of a hand written letter. Don't have
+your letters too polished. Remember you are a very busy man--just
+writing a note to a friend. Omit the rhetorical embellishments from this
+class of correspondence in all cases.
+
+The first of my series of letters is along the following line.
+
+
+CLASS 1.
+
+Dear Sir:--
+
+In looking over my books with a view of raising a small amount of money,
+I note there is a balance due on your account of =$10.00=, and as you have
+always been one of my best paying patrons, I have let this run, knowing
+I could get it whenever I called on you. I always divide my accounts
+into three classes: 1. Those who I can depend upon to pay when I call on
+them. 2. Those who are slow to pay, and that I must keep after. 3. Very
+poor pay and unsatisfactory clients. Whenever one of my patrons fails to
+respond to my statements it reduces him to the next lower class.
+
+As you are one of my First Class patrons, I know you will be only too
+glad to assist me at this time. I saw little Mary on the street the
+other day, and she is looking well and hearty. I am glad she is so well,
+as we had a hard fight to save her last spring.
+
+Wishing you health, happiness and success, I am,
+
+ Yours very truly.
+
+
+
+Now if this fails to bring the money, we will try Class No. 2.
+
+
+CLASS 2.
+
+Dear Sir:--
+
+I was very much disappointed in not receiving the small amount of your
+account, =$10.00=, as you were one of my Class 1 customers, and I felt
+sure you would not fail me when I called on you. I hope you will attend
+to this at once, as I would like to place you back on my Class 1 list.
+
+A good credit is the greatest asset that any man can have, and I find I
+can only maintain my credit by making prompt payment of my bills. To do
+this I must have a prompt settlement of the bills due me. I know that
+you value a good credit, and feel sure that you will not again
+disappoint me.
+
+How is baby getting along? I guess he can almost stand by this time.
+Come in and see me any way, and we can no doubt make arrangements that
+will help us both out, and continue the best of friends.
+
+ Yours very truly.
+
+
+In case he is not interested in your friendship, and does not show up
+with the money, we will try our third and last shot.
+
+
+CLASS 3.
+
+Dear Sir:--
+
+I am very sorry that you did not see fit to reply to my letters of =July
+15= and =August 15=. Not so much on account of your failure to pay me the
+=$10.00= which you owe, but because I dislike to lose faith in my fellow
+man, and you know it hurts a fellow when he finds his judgment was
+wrong. I have often wondered how I would feel if I knew my little child
+was up in heaven, looking down at me with her angelic eyes, wondering
+why I did not pay the doctor who worked so hard all night to give her
+ease and to keep her with me. I don't believe that I could be happy.
+
+Still =John=, I believe in you, and feel sure you will come in and see me
+about this little matter. I just can't believe I was mistaken in you.
+
+Wishing you success, I am,
+
+ Very truly yours.
+
+
+The personal matter must be fitting to the case. If your patients do not
+die, you might speak of the "innocent little babe who will grow up to
+womanhood unpaid for." Lawyers in Oklahoma hold a lien on the cause of
+action until their fees are paid. Wonder how that would work with the
+medical profession?
+
+The point that I want to press home to you is that if you cannot get a
+settlement with sentiment, you cannot get it any other way. You cannot
+bluff them for they know they are execution proof. Read the exemption
+laws of your state and you will find that there is not a third of your
+patrons but could beat you if you tried to enforce payment by law.
+
+Here are some thoughts that have been worked into form letters that may
+give you an idea that you can use in some special cases:
+
+"Your continued silence after receiving our previous letters, compels us
+to infer that you neither propose nor intend to remit us the small
+balance on your account."
+
+"The amount is justly due, and we now state positively that on account
+of our having been patient, lenient and courteous with you in the past
+we cannot let the matter drop at this time by merely writing you."
+
+"From information we have received from different sources we appreciate
+the fact that you are amply able to pay the amount due."
+
+"We are placing the utmost reliance upon receiving a remittance from you
+in the next few days."
+
+Sometimes you can get settlement by means of a sight draft. Some people
+seem to fear a bank and will pay an account when held by a bank when
+they would pay no attention to anyone else.
+
+Always get an order from a corporation before rendering service. If they
+call you to attend any of their employees, have them sign an order
+before giving the case any attention, otherwise you may not be paid for
+your services. They will refuse to pay, and the patient will claim he
+did not call you. Have some order cards with you all the time for the
+signature of corporations or others who will call you to attend a
+patient who is not related to them. The following form will answer:
+
+ ......................1912
+
+ =Dr. John Smith:=
+
+ You will please attend
+
+ ......................................................
+
+ during his present illness.
+
+ ..................................
+
+
+When some corporation or other responsible party calls you up and wants
+you to attend some one, have them sign the card, then they will be bound
+to pay if the patient fails to do so. The person representing a
+corporation should sign, as in many cases they have no authority to bind
+the company.
+
+
+
+
+CHAPTER VI
+
+LIMITATIONS.
+
+
+The following table gives the time an account or instrument of writing,
+(note, judgment, etc.) will survive before becoming "out-lawed" by the
+statutes of limitations in the several states.
+
+ Open account Note Judgment
+ years years years
+
+Alabama 3 6 20
+Alaska 6 10
+Arizona 3
+Arkansas 3 10
+California 4 4 5
+Colorado 6 6 6
+Connecticut 6 17[1]
+Delaware 3 6
+Florida 3 5 20
+Georgia 10 6 7
+Hawaii 6 6 20
+Idaho 4 5 6
+Illinois 5 10 10[2]
+Indiana 6 10 20
+Iowa 5 10 20
+Kansas 3 5 5[3]
+Kentucky 5 5 15
+Louisiana 3 5 10
+Massachusetts 6 20 20
+Michigan 6 10
+Minnesota 6 6 10
+Mississippi 3 6 7
+Missouri 10
+Montana 6
+Nebraska 4 5
+Nevada 3 4 6
+New Hampshire 20
+New Jersey 20
+New Mexico 4 6 7
+New York 10 20
+North Carolina 3 3 10
+North Dakota 6 6
+Ohio 6 6 15
+Oklahoma 3 5
+Oregon 6 6 10
+Pennsylvania 6 6 20[4]
+Rhode Island 6 20 20
+South Carolina 6 6 20
+South Dakota 6 6 20[5]
+Tennessee 6 10[6]
+Texas 2 4 10
+Utah 4 6 8
+Vermont
+Virginia 2 5 10
+Washington 6 6
+West Virginia 5 5 10
+Wisconsin 6 10 20
+British Columbia[7]
+Manitoba 6 10
+Wyoming 8 5 10
+New Brunswick 6 6 20
+Nova Scotia 6 20
+Ontario 6 10
+Quebec 5[8] 5
+Mexico 1 3
+
+FOOTNOTES:
+
+[1] Promissory note not negotiable.
+
+[2] Justice Court. Court of Record, 20 years.
+
+[3] Judgment may be kept alive by issuing execution every five years.
+
+[4] May be revived by proof of non-payment.
+
+[5] If judgment is from any other state, 10 years.
+
+[6] "Where the statute of limitations of another State or government has
+created a bar to an action upon a cause accruing therein, while the
+party to be charged was a resident in such State or under such
+government, the bar is equally effectual in this State." (Code (M. & V.)
+Sec. 3481.)
+
+[7] "All actions for debt upon any recognizance, shall be commenced
+within twenty years after the cause of action arose."
+
+[8] "Surgeon's, physician's and dentist's accounts dating from the time
+the services or medicine is supplied."
+
+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.)
+
+
+NEW MEXICO.
+
+Every person who has a family may hold the following property exempt
+from execution, attachment, or sale: The wearing apparel of such person
+or family; the beds, bedsteads, and bedding necessary for the use of the
+same; one cooking-stove and pipe; one stove and pipe used for warming
+the dwelling; fuel sufficient for sixty days; one cow, or if the debtor
+owns no cow, household furniture not exceeding forty dollars in value;
+two swine or the pork therefrom, or, if the debtor owns no swine,
+household furniture not exceeding fifteen dollars in value; six sheep,
+the wool shorn from them and the cloth or other articles manufactured
+therefrom, or, in lieu thereof, household furniture not exceeding twenty
+dollars in value; sufficient food for such animals for sixty days;
+Bibles, hymn-books, psalm-books, testaments, school and miscellaneous
+books used in the family, and all family pictures; provisions provided
+and designed for the use of such person or family; not exceeding fifty
+dollars in value; and such other articles of household and kitchen
+furniture, or either, necessary for such person or family, not exceeding
+two hundred dollars in value; one sewing-machine, one knitting-machine,
+one gun or pistol, and the tools or implements of debtor necessary for
+carrying on his trade or business, not exceeding one hundred and fifty
+dollars in value; the personal earnings of debtor for sixty days next
+preceding his application for such exemption, when necessary for the
+support of such debtor or his family; all articles, specimens in
+cabinets of natural history or science, except such as may be intended
+for exhibition for pecuniary gain; if engaged in agriculture; two horses
+or one yoke of cattle, with the necessary gearing for the same, and one
+wagon; if a doctor, one horse, one saddle and bridle, professional
+books, medicines and instruments not exceeding one hundred dollars in
+value; if a lawyer professional books not exceeding five hundred dollars
+in value; every person engaged in the business of draying, or carrying
+property from place to place with one horse and wagon, shall hold one
+horse, harness, dray, or wagon also exempt from execution. Every
+unmarried woman may hold exempt from execution, etc., wearing apparel
+not exceeding in value one hundred and fifty dollars; one
+sewing-machine, one knitting-machine; if engaged in teaching music, one
+piano or organ; a Bible, hymn-book, psalm-book, album, and any other
+books not exceeding in value fifty dollar; any beneficiary fund, not
+exceeding five thousand dollars, set apart or paid by any benevolent
+association to a family of a deceased member, or to any member of such
+family, shall not be liable for the debts of such deceased member.
+Husband and wife, widow or widower, living with an unmarried daughter,
+or unmarried minor son, may hold exempt from sale or judgment of a
+family homestead not exceeding one thousand dollars in value. Any head
+of a family not the owner of a homestead may hold exempt from levy and
+sale real or personal property not exceeding five hundred dollars in
+value in addition to the chattel property otherwise by law exempted.
+
+
+NEW YORK.
+
+Necessary household furniture, working tools and team, professional
+instruments, furniture and library (not exceeding in value two hundred
+and fifty dollars); groceries actually provided for family use, and
+ninety days necessary food for team, in addition to certain other
+specified articles, when owned by householder, are exempt from levy and
+sale under execution. A private burying-ground not exceeding one-quarter
+of an acre, is also exempt. Insurance money, etc., paid or to be paid to
+a member, or the widow of a member of a life or casualty corporation
+doing business upon the co-operative or assessment plan, cannot be
+reached for any debt or liability incurred before such money, etc., was
+paid. The lot and buildings, not exceeding one thousand dollars in
+value, owned and occupied by a householder having a family are exempted,
+if designated and recorded as homestead property in the office of the
+clerk of the county where it is situated. Such exemption continues after
+the owner's death for the benefit of the widow and family, so long as
+any of them continue to occupy such homestead, until the death of the
+widow and the majority of the youngest child. A married woman is
+entitled to the same homestead as a householder having a family.
+
+
+NORTH CAROLINA.
+
+Personal property to the value of five hundred dollars, to be selected
+by any resident of the State, is exempt from execution; and also a
+homestead, and the dwelling and building, not exceeding one thousand
+dollars, to be selected by the owner thereof; or, in lieu thereof, any
+lot in a city, town, or village, with the dwelling and buildings used
+thereon, owned and occupied by any resident of the State, not exceeding
+the value of one thousand dollars.
+
+
+NORTH DAKOTA.
+
+The following property is absolutely exempt to the head of a family from
+attachment or mesne process, and from levy and sale on execution, and
+from any other final process issued from any court: All family pictures;
+a pew or other sitting in any house of worship; a lot or lots in any
+burial-ground; the family Bible, and all school books used by the
+family, and other books used as a part of the family library, not
+exceeding in value one hundred dollars; all wearing apparel of the
+debtor and his family; the provisions for the debtor and his family
+necessary for one year's supply either provided or growing, or both, and
+fuel necessary for one year; the homestead, as defined, created, and
+limited by law. In addition to the above mentioned property, the head of
+a family may, by himself or his agent, select from all other of his
+personal property, not absolutely exempt, goods, chattels, merchandise,
+money, or other personal property, not to exceed in the aggregate one
+thousand dollars in value, which is also exempt. The library and
+instruments of any professional person, not exceeding six hundred
+dollars in value.
+
+
+OHIO.
+
+Every unmarried woman may hold the following property exempt from
+execution, attachment, or sale, to satisfy any judgment, decree, or
+debt, to wit: 1st. Wearing apparel, not exceeding one hundred dollars in
+value. 2d. One sewing-machine. 3d. One knitting-machine. 4th. Bible,
+etc., and other books not exceeding in value twenty-five dollars. Every
+person who has a family, and every widow, can hold exempt from
+execution, attachment, or sale from any debt, damage, fine, or
+amercment: 1st. Wearing apparel of such person or family necessary beds,
+etc., two stoves, and fuel for sixty days. 2d. Certain domestic animals,
+and their feed for sixty days, or, in lieu of such as the debtor has
+not, household furniture of equal value, amounting, in the aggregate to
+sixty-five dollars. 3d. Family books and pictures. 4th. Provisions to
+the amount of fifty dollars, and other necessary household furniture to
+the amount of fifty dollars. 5th. One sewing-machine, one
+knitting-machine, the tools and implements of debtor necessary for
+carrying on his or her trade or business, whether mechanical or
+agricultural, to the amount of one hundred dollars 6th. The personal
+earnings of debtor or minor child for three months previous to the
+issuing of the attachment or rendition of judgment, when necessary for
+support of debtor or his or her family. 7th. All animal, vegetable, or
+mineral specimens of natural history or science not kept for pecuniary
+gain. In addition to the above, the debtor, if a drayman, can hold one
+horse, harness, and dray; if a farmer one horse or one yoke of cattle,
+with necessary gearing for same, and one wagon; if a physician, one
+horse, one saddle and bridle, and professional books, medicine and
+instruments, not exceeding one hundred dollars in value. Husband and
+wife living together, a widower living with an unmarried daughter or
+minor son, every widow, and every unmarried female having in good faith
+the care, maintenance and custody, of any minor child or children of a
+deceased relation, residents of Ohio, and not the owner of a homestead,
+may hold other real or personal property, to be selected by such person,
+his agent or attorney, not exceeding five hundred dollars in value, in
+addition to the amount of chattel property otherwise by law exempted,
+provided that such selection shall not be made as to wages due to the
+extent of more than ninety per cent, of such wages as against claims for
+necessaries.
+
+A homestead, not exceeding one thousand dollars in value, which shall
+remain exempt from sale on execution and exempt from sale under any
+order of the court so long as the widow, if she remain unmarried, or any
+unmarried minor child, resides thereon. Husband and wife living
+together, a widow or widower living with an unmarried daughter or
+unmarried minor son, may hold exempt a family homestead not exceeding
+one thousand dollars in value.
+
+
+OKLAHOMA.
+
+The exemptions of the head of a family residing in the State are: 1st.
+The homestead of the family. 2d. All household and kitchen furniture.
+3d. Any lot or lots in a cemetery held for the purpose of sepulture.
+4th. All implements of husbandry used upon the farm. 5th. All tools,
+apparatus and books belonging to and used in any trade or profession.
+6th. The family library and all family portraits and pictures and
+wearing apparel. 7th. Five milk cows and their calves under six months
+old. 8th. One yoke of work oxen, with necessary yokes and chains. 9th.
+Two horses or two mules, and one wagon, cart, or dray. 10th. One
+carriage or buggy, 11th. One gun. 12th. Ten hogs. 13th. Twenty head of
+sheep. 14th. All saddles, bridles, and harness necessary for the use of
+the family. 15th. All provisions and forage on hand and growing for home
+consumption, and for use of exempt stock for one year. 16th. All current
+wages and earnings for personal or professional services earned within
+the last ninety days.
+
+The homestead of any family in the State within any city, town, or
+village consists of not exceeding an acre of land to be selected by
+owner, owned and occupied as a residence only, but not exceeding in
+value five thousand dollars, but in no event shall the homestead be
+reduced to less than a quarter of an acre regardless of value. If the
+homestead is used for both residence and business purposes, the
+homestead interest shall not exceed in value five thousand dollars, and
+nothing in the laws of the United States or treaties with Indian tribes
+deprives an Indian or other allottee of the benefit of the homestead and
+exemption laws of the State.
+
+The exemptions reserved to a person not the head of a family are as
+follows: 1st. A lot or lots in a cemetery held for the purpose of
+sepulture. 2d. All wearing apparel. 3d. All tools, apparatus and books
+belonging to any trade or profession. 4th. One horse, bridle, and
+saddle, or one yoke of oxen. 5th. Current wages for personal services.
+
+
+OREGON.
+
+The following property shall be exempt from execution, if selected and
+reserved by the judgment debtor or his agent at the time of levy, or as
+soon thereafter before sale as the same shall be known to him, and not
+otherwise. Books, pictures and musical instruments owned by any person,
+to the value of seventy-five dollars; necessary wearing apparel owned by
+any person, to the value of one hundred dollars, and, if such person be
+a householder, to each member of his family to the value of fifty
+dollars; 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 four hundred dollars; also sufficient quantity
+of food to support such team, if any, for sixty days. The word "team,"
+in this subdivision, shall not be construed to mean more than one yoke
+of oxen, or pair of horses or mules, as the case may be. Homesteads the
+actual abode of, and owned by, a family or some member thereof are
+exempt from execution.
+
+The following property (is exempt), if owned by a householder and in
+actual use, by and for his family, or when being removed from one
+habitation to another on a change of residence: Ten sheep, with one
+year's fleece, or the yarn or cloth manufactured there from, 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 three months, and provisions actually provided for family
+use, and necessary for the support of such householder and family for
+six months; the seat or pew occupied by a householder, or his family, in
+a place of public worship; burial lots. Earnings or wages to the extent
+of seventy-five dollars in thirty days, are exempt if necessary to
+support family. One gun and one revolver exempt to every white male
+citizen over sixteen years of age.
+
+
+PENNSYLVANIA.
+
+The law exempts from execution property, either real or personal, to the
+amount of three hundred dollars, in addition to wearing apparel, Bibles,
+and school books, if claimed by the debtor; the privilege is personal
+and may be waived at any time. The widow or children of any decedent are
+entitled to the same amount from his estate for her or their use. All
+sewing-machines belonging to private families are exempt. Non-residents
+of the State are not entitled to the exemption laws.
+
+
+RHODE ISLAND.
+
+The following are exempt from attachment and execution: The necessary
+wearing apparel of a debtor and his family, his necessary working tools,
+not exceeding two hundred dollars in value; and the professional library
+of any professional man in actual practice; his household furniture and
+family stores, if a housekeeper, not exceeding three hundred dollars in
+value; one cow and one and one-half tons of hay, of a housekeeper; one
+hog and one pig, and the pork of the same, of a housekeeper; arms,
+equipments, etc., of a militiaman, and of any person which are kept for
+use and not for sale; one pew in church; a burial lot; wages due or
+accruing to any seaman; debts secured by bills of exchange or negotiable
+promissory notes: and ten dollars due as the wages of labor except when
+action is for necessaries furnished to defendant; the salary and wages
+of the wife and minor children of any debtor; and such other property,
+real or personal, as is or shall be exempt from attachment and
+execution, either permanently or temporarily, by general or special
+acts, charters of incorporation, or by the policy of the law.
+
+
+SOUTH CAROLINA.
+
+Homesteads in lands, whether held in fee or any lesser estate, to the
+value of one thousand dollars, or so much thereof as the property is
+worth if its value is less than one thousand dollars, with the yearly
+products thereof, and to every head of a family residing in this State,
+whether entitled to a homestead exemption in lands or not, personal
+property to the value of five hundred dollars, or so much thereof as the
+property is worth if its value is less than five hundred dollars.
+
+
+SOUTH DAKOTA.
+
+The following property is absolutely exempt from attachment or mesne
+process, and from levy and sale on execution, and from any other final
+process issued by any court: All family pictures; a pew or other sitting
+in any house of worship; a lot or lots in any burial ground; the family
+Bible, and all school books used by the family, and all other books used
+as a part of the family library not exceeding in value two hundred
+dollars; all wearing apparel of the debtor and his family; the
+provisions for the debtor and his family necessary for one year's
+supply, either provided or growing, or both, and fuel necessary for one
+year; the homestead as defined, created, and limited by law. In
+addition to the above-mentioned property, the debtor, if the head of a
+family, may, by himself or his agent, select from all other of his
+personal property, not to exceed in the aggregate seven hundred and
+fifty dollars in value, and if a single person, not the head of a
+family, three hundred dollars in value, which is also exempt.
+
+Instead of the seven hundred and fifty dollars exemption, the debtor, if
+the head of a family, may select and choose the following property,
+which shall be exempt, namely: All miscellaneous books and musical
+instruments for the use of the family, not exceeding two hundred dollars
+in value; all household and kitchen furniture, including beds, bedsteads
+and bedding, used by the debtor and his family, not exceeding two
+hundred dollars in value; and in case the debtor shall own more than two
+hundred dollars' worth of such property, he must select therefrom such
+articles to the value of two hundred dollars, leaving the remainder
+subject to legal process; two cows, five swine, two yokes of oxen or one
+span of horses or mules, twenty-five sheep and their lambs under six
+months old, and all wool of the same, and all cloth or yarn manufactured
+therefrom, the necessary food for the animals hereinbefore mentioned for
+one year, either provided or growing or both, as the debtor may choose;
+also one wagon, one sleigh, two plows, one harrow, and farming machinery
+and utensils, including tackle for team, not exceeding twelve hundred
+and fifty dollars in value; the tools and implements of any mechanic,
+whether a minor or of age, used and kept for the purpose of carrying on
+his trade or business, and, in addition thereto, stock in trade not
+exceeding two hundred dollars in value; the avails of life insurance
+policies issued payable to the order, assignees, or estate of the
+insured, and not assigned, are to the extent of five thousand dollars,
+absolutely exempt to the surviving husband, or wife or minor children of
+the insured, free from all claim of creditors of the insured.
+
+The homestead of the head of every family resident in this State,
+whether owned by the husband or wife, so long as it remains a
+homestead, is absolutely exempt, except for taxes and debts contracted
+for the purchase thereof. If within a town plat it must not exceed one
+acre in extent, and if not within a town plat it must not embrace in the
+aggregate more than one hundred and sixty acres, with the house and
+buildings appurtenant thereon; and is limited to five thousand dollars
+in value. (C. C. P. Sec. 345.) If the homestead is claimed upon land,
+the title or right of possession to which was acquired or is claimed
+under the laws of the United States relating to mineral lands, the area
+of the homestead, if within a town plat, must not exceed one acre, and
+if without a town plat, must not exceed forty acres. If the title to the
+homestead has been acquired as a placer claim but has been acquired
+under the laws of Congress as a lode mining claim, the area of the
+homestead must not exceed forty acres. (L. 1909, ch. 136.) Such
+exemption continues after the debtor's death, for the benefit of the
+surviving husband or wife and children; and if both husband and wife be
+dead, until the youngest child becomes of age. (Prob. C. Sec. 153.) It
+is very doubtful, however, in view of the provisions of the State
+Constitution, if the title of the homestead can be in the wife, unless
+the husband is for some reason incapacitated.
+
+
+TENNESSEE.
+
+Thirty-six dollars of the wages, salary, or income of any person drawing
+forty dollars or less per month shall be exempt from legal process at
+date of service of process.
+
+Household goods and provisions are exempt. The list includes practically
+every article to be found in the average home. The liberality of the law
+may be judged from the fact that one hundred gallons of sorghum molasses
+and twenty pounds of coffee are listed. The list ends with: twenty
+bushels of peanuts, three strings of red peppers, two gourds, two punger
+gourds, a carpet in actual use by the family, not exceeding in value
+twenty-five dollars, and two hundred bushels of cotton seed.
+
+If the head of the family is engaged in agriculture there is further
+exempt in his hands the following property: Two plows, two hoes, one
+grubbing hoe, one cutting knife, one harvest cradle, one set of plow
+gears, one pitch-fork, one rake, three iron wedges, five head of sheep,
+and ten head of stock hogs. There is exempt in the hands of each
+mechanic in the State who is engaged in the pursuit of his trade or
+occupation one set of mechanic's tools, such as are usual and necessary
+to the pursuit of his trade; and, if he is the head of a family, two
+hundred dollars' worth of lumber or material, or products of his labor;
+also one gun in the hands of every male citizen of the age of eighteen
+years and upward, and every female who is the head of a family; to the
+heads of families fifty pounds of picked cotton and twenty-five pounds
+of wool, and a sufficient quantity of upper and sole leather to provide
+winter shoes for the family; also, three hundred pounds of tobacco in
+the hands of the actual producer; also thirty-five dollars' worth of
+roughness, to consist of oats, fodder, and hay, or either of them.
+
+A homestead or real estate in the possession of or belonging to each
+head of a family, and the improvements thereon, to the value in all of
+one thousand dollars, shall be exempt from sale under legal process
+during the life of such head of a family, and shall inure to the benefit
+of his widow and be exempt from sale in any way at the instance of any
+creditor or creditors during the minority of the children occupying the
+same and until the youngest child reaches the age of twenty-one years.
+
+
+TEXAS.
+
+The Constitution of 1875 provides that a homestead of a family not in a
+town or city consisting of not more than two hundred acres of land,
+which may be in one or more parcels, with the improvements thereon, or,
+if in a town or city, lot or lots, not exceeding in value five thousand
+dollars at the time of designation, without reference to the value of
+the improvements thereon is exempt, provided the same shall be used for
+the purpose of a home, or as place to exercise the calling or business
+of the head of the family.
+
+There is also exempted to every family, free from forced sale for debts;
+all household and kitchen furniture; any lot or lots for sepulture in a
+cemetery; all instruments of husbandry; all tools and apparatus
+belonging to any trade or profession, and all books belonging to private
+or public libraries, and family portraits and pictures, five milk cows
+and calves, two yoke of work oxen, two horses and one wagon, one
+carriage or buggy, one gun, twenty hogs, twenty head of sheep, all
+provisions and forage on hand for home consumption, all bridles,
+saddles, and harness necessary for the use of the family; and to every
+citizen not a head of a family, one horse, bridle, and saddle; all
+wearing apparel, any lot or lots for sepulture in a cemetery; all tools,
+apparatus, and books belonging to his trade, profession, or private
+library. Current wages for personal services are not subject to
+garnishment.
+
+
+UTAH.
+
+The following property is exempt from execution, except on a judgment
+for the purchase price, or on a judgment of a foreclosure of a mortgage,
+or a mechanic's or laborer's lien thereon, or from sale for taxes, to
+wit: 1st. Chairs, tables, and desks of the value of two hundred dollars,
+and the library belonging to the judgment debtor, also musical
+instruments in actual use in the family. 2d. Necessary household, table,
+and kitchen furniture of the value of three hundred dollars, one
+sewing-machine, family hanging pictures, oil paintings and drawings,
+portraits and their necessary frames, provisions on hand for three
+months, two cows and their sucking calves, and two hogs and all sucking
+pigs, all wearing apparel, and beds and bedding, and all carpets in
+use. 3d. A farmer may hold farming implements to the value of three
+hundred dollars, two oxen, horses or mules, and their harness; a cart or
+wagon; seed, grain or vegetable, for planting or sowing within six
+months, not exceeding in value two hundred dollars and crops and the
+proceeds thereof not exceeding two hundred dollars. 4th. Necessary
+tools, tool chest, and implements of a mechanic or artisan, not
+exceeding in value five hundred dollars; the seal and records of a
+notary public; the instruments and chests of a surgeon, physician,
+surveyor, and dentist, with their libraries, and the law libraries and
+office furniture of attorneys and judges, and libraries of ministers,
+and typewriters of reporters and copyist, the type, presses, and
+material of a printer or publisher, not exceeding five hundred dollars.
+5th. The cabin of a miner not exceeding five hundred dollars in value,
+also his tools and appliances, not exceeding in value five hundred
+dollars. 6th. Two oxen, or horses or mules and harness, and cart or
+wagon, or dray or truck, by which a cartman, drayman, huckster,
+teamster, or other laborer habitually earns his living; and one horse,
+harness, and vehicle of a physician, surgeon, or minister. 7th. One-half
+of the earnings of the judgment debtor for personal services rendered
+within thirty days preceding the levy if debtor is married or is head of
+a family residing in Utah and dependent upon such earnings for support.
+If his earnings are two dollars per day or less, a married man or head
+of a family is entitled to an absolute exemption of thirty dollars per
+month. Costs cannot be taxed in any proceeding to obtain levy upon
+moneys of judgments debtor earned within thirty days next preceding
+levy. 8th. All moneys, benefits, privileges, or immunities accruing in
+any manner from a life insurance on a debtor's life, when the annual
+premiums do not exceed five hundred dollars. 9th. All arms, ammunition,
+uniforms, and accoutrements required by law to be kept. 10th. To a head
+of a family homestead, to be selected by the debtor. A homestead
+consisting of lands and appurtenances (which lands may be in one or more
+localities), not exceeding fifteen hundred dollars in value for the head
+of the family and five hundred dollars additional for his wife, and two
+hundred and fifty dollars for each other member of his family, shall be
+exempt from judgment lien and from execution or forced sale, for
+mechanics' or laborers' lien thereon, lawful mortgage thereon, or lien
+for purchase. The statute provides that the homestead exemption may be
+claimed by either the husband or the wife, and defines the terms "head
+of the family" and "members of the family." In case of sale the money
+received by the judgment debtor for value of his exemption is also
+exempt, and so, too, is insurance money when fire occurs (to the extent
+of the exemption).
+
+
+VERMONT.
+
+The law exempts a homestead from attachment or levy of execution to the
+amount of five hundred dollars; also (unless turned out to the officer
+by the debtor, to be taken on the attachment in execution) such suitable
+apparel, bedding, tools, arms, and articles of household furniture as
+may be necessary for upholding life, one sewing-machine kept for use,
+one cow, the best swine, or the meat of one swine, sheep not exceeding
+in number ten, and one year's product of said sheep in wool yarn, or
+cloth, forage sufficient for keeping not exceeding ten sheep and one cow
+through one winter, ten cords of firewood or five tons of coal, twenty
+bushels of potatoes, all growing crops, ten bushels of grain, one barrel
+of flour, three swarms of bees and hives, together with their produce in
+honey, two hundred pounds of sugar, and all lettered gravestones, the
+Bibles and other books used in a family, one pew or slip in a
+meeting-house or place of religious worship, live poultry not exceeding
+in value the sum of ten dollars, the professional books and instruments
+of physicians, and the professional books of clergymen and attorneys at
+law, to the value of two hundred dollars; and also one yoke of oxen or
+steers, as the debtor may select, two horses kept and used for
+team-work, and such as the debtor may select in lieu of oxen or steers,
+but not exceeding in value the sum of two hundred dollars, with
+sufficient forages for keeping the same through the winter; also the
+pistols, side arms, and equipments personally used by any soldier in the
+service of the United States and kept by him or his heirs as mementoes
+of his service, also one two-horse wagon with whiffle-trees and
+neck-yoke; or one ox-cart, as the debtor may choose; one sled or one set
+of traverse sleds, either for horses or oxen, as the debtor may select;
+two harnesses, two halters, two chains, one plow, and one ox-yoke, which
+with the oxen or steers or horses which the debtor may select for team
+work, shall not exceed in value two hundred and fifty dollars; also one
+tool chest kept for use by a mechanic.
+
+A housekeeper or head of a family has a homestead exemption from
+attachment or execution in a dwelling-house and lands appurtenant, used
+or kept as a homestead, to the value of five hundred dollars.
+
+
+VIRGINIA.
+
+The exemption laws are very liberal. A householder residing in this
+State may hold exempt from levy or distress the family Bible, family
+pictures, school-books, and library for the use of the family, not
+exceeding in all one hundred dollars in value; a seat or pew in any
+house or place of public worship; a lot in a burial ground; all
+necessary wearing apparel of the debtor and his family; all beds,
+bedsteads and bedding necessary for the use of such family, and all
+stoves and appendages put up for the necessary use of the family, not
+exceeding three; one cow and her calf till one year old, one horse, six
+chairs, one table, six knives, six forks, six plates, one dozen spoons,
+two dishes, two basins, one pot, one oven, six pieces of wooden or
+earthen ware, one loom and its appurtenances, one safe or press, one
+spinning-wheel, one pair of cards, one axe, two hoes, ten barrels of
+corn, or in lieu thereof twenty-five bushels of rye or buckwheat, five
+bushels of wheat or one barrel of flour, two hundred pounds of bacon or
+pork, three hogs, ten dollars in value of forage or hay, one
+cooking-stove and utensils for cooking therewith, and one
+sewing-machine; and, in the case of a mechanic, the tools and utensils
+of his trade, not exceeding one hundred dollars in value; and in case of
+an oysterman or fisherman, his boat and tackle, not exceeding two
+hundred dollars in value, the same shall be sold, and out of the
+proceeds the oysterman or fisherman shall first receive two hundred
+dollars in lieu of such boat and tackle; and if the householder is at
+the time actually engaged in the business of agriculture, there shall
+also be exempt from such levy or distress, while he is so engaged, to be
+selected by him or his agent, the following articles, or so many there
+he may have, to wit: one yoke of oxen, or a pair of horses or mules in
+lieu thereof (unless he selects or has selected a horse or mule under
+the preceding section, in which case he shall be entitled to select
+under this section only one), with the necessary gearings, one wagon or
+cart, two plows, one drag, one harvest cradle, one pitchfork, one rake,
+and two iron wedges; wages, owing to a laboring man being a householder,
+not exceeding fifty dollars per month, shall also be exempt from
+distress, levy, or garnishment. These embrace what is known as the Poor
+Debtor's Exemption. (=Code, ch. 178.=)
+
+The Homestead Exemption is as follows: Every householder residing in
+this State shall, in addition to the property or estate to hold exempt
+from levy, distress, or garnishment, under ch. 178, be entitled to
+exempt from levy, seizure, garnishment, or sale under any execution,
+order, or process issued on any demand for any debt or liability on
+contract, his real and personal estate, or either, to be selected by
+him, including money and debts due him, to the value of not exceeding
+two thousand dollars.
+
+
+WEST VIRGINIA.
+
+Any husband or parent residing in this State, or the widow or infant
+children of deceased parents, may set apart his personal estate, not
+exceeding two hundred dollars in value, to be exempt from execution or
+other process. He or they may also hold a homestead of the value of one
+thousand dollars (provided the homestead is recorded among the public
+land records of the county wherein it is situate, before the debt
+against which it is claimed is contracted), as against debts created
+since. Any resident mechanic, artisan, or laborer, whether a husband or
+parent or not, may hold the working tools of his trade or occupation to
+the value of fifty dollars exempt, provided that in no case shall the
+exemption allowed any one person exceed two hundred dollars.
+
+
+WASHINGTON.
+
+All real and personal estate belonging to a married woman at the time of
+her marriage, and all she subsequently acquires or becomes entitled to
+in her own right, and all her personal earnings, and rents and profits
+of such real estate, shall not be liable for her husband's debts so long
+as she or any minor heir of her body is living, but her separate
+property is liable for debts owing by her at the time of her marriage.
+
+To a householder, being the head of a family, a homestead of the value
+of two thousand dollars while occupied by such family, wearing apparel,
+private libraries (not to exceed five hundred dollars in value), family
+pictures, and keepsakes. To each householder one bed and bedding and one
+additional bed and bedding for each additional member of the family, and
+other household goods of the coin value of five hundred dollars.
+Provisions and fuel for family for six months. Two cows with their
+calves, five swine, two stands of bees, thirty-six domestic fowls and
+feed for six months. To a farmer one span of horses and harness, or two
+yokes of oxen, and one wagon, with farming utensils not exceeding five
+hundred dollars in coin value, one hundred and fifty bushels of wheat,
+one hundred and fifty bushels of oats or barley, fifty bushels of
+potatoes, ten bushels of corn, and ten bushels of peas, and ten bushels
+of corn, ten bushels of peas and ten bushels of onions for seeding
+purposes. To a mechanic, the tools used to carry on his trade for the
+support of himself and family, also material of the value of five
+hundred dollars. To a physician, his library, not exceeding five hundred
+dollars in value, horse and carriage, instruments and medicines not
+exceeding two hundred dollars in coin. To attorneys and clergymen, their
+libraries, not exceeding in value of one thousand dollars, also office
+furniture, stationery and fuel not exceeding in value two hundred
+dollars. All firearms kept for use and a canoe, skiff, or small boat,
+not exceeding in value two hundred and fifty dollars. To a person
+engaged in lightering, one or more lighters or scows and a small boat,
+not exceeding the aggregate value of two hundred and fifty dollars. To a
+drayman, his team. To a person engaged in logging, three yokes of work
+oxen, and implements of the value of three hundred dollars. Proceeds or
+avails of all life and accident insurance shall be exempt from all
+liability for any debt. To any person whose exempt property is insured,
+and destroyed by fire, the insurance money coming to or belonging to the
+person thus insured to an amount equal to the exempt property thus
+destroyed. Burial lot exempt. Pension money exempt, but exemption may be
+waived.
+
+
+WISCONSIN.
+
+The following personal property is exempt from seizure or sale on any
+execution and from attachment or garnishment: 1st. The family Bible. 2d.
+Family pictures and school-books. 3d. The library of the debtor. 4th.
+The seat or pew in any place of public worship. 5th. All wearing apparel
+of the debtor and his family; all stoves and appendages kept for the
+use of the debtor and his family; all cooking utensils and all other
+household furniture not exceeding two hundred dollars in value, and one
+gun, rifle, or other firearm not exceeding fifty dollars in value. 6th.
+Two cows, ten swine, one yoke of oxen, and one horse or mule, or, in
+lieu of one yoke of oxen and horse or mule, two horses or two mules, ten
+sheep and the wool from the same, either in the raw material or
+manufactured into yarn or cloth; the necessary food for one year's
+support for all such stock, also one wagon, cart, or dray, one sleigh,
+one plow, one drag, and other farming utensils, including a tackle for
+teams, not exceeding two hundred dollars in value. 7th. The provisions
+for the debtor and his family necessary for one year's support, and fuel
+necessary for one year. 8th. The tools, implements, and stock in trade
+of any mechanic, miner, merchant, trader, or other person, used or kept
+for the purpose of carrying on his trade or business, not exceeding two
+hundred dollars in value. 9th. All sewing-machines owned by individuals
+and kept for the use of themselves or family. 10th. Any sword, plate,
+books, or other article presented or given to any person by congress,
+legislature of any of the United States, or by either body of congress
+or of such legislature, whether presented by vote or raised by
+subscription of the members of either of the aforesaid bodies, 11th.
+Printing material and press or presses used in the business of any
+printer or publisher, to an amount not exceeding fifteen hundred dollars
+in value, provided no sum exceeding four hundred dollars shall be exempt
+from payment of employees. 12th. Horses, arms, equipment, and uniforms
+of all officers, non-commissioned officers, and privates used for
+military purposes in the organized militia of the State. 13th. All
+books, maps, plates, and other papers kept or used by any person for the
+purpose of making abstracts of title to land. 14th. The interests owned
+by any inventor in any invention secured to him by letters patent of the
+United States. 15th. The earnings of all married persons and other
+persons having a family dependant upon them for support, for three
+months next preceding the issue of an attachment, execution, or
+garnishment, to the amount of sixty dollars only for each month. Such
+exemption shall not exceed one hundred and eighty dollars in all for the
+three months. 16th. All fire-engines, apparatus, and equipments, used or
+to be used for the protection of property from fire. 17th. All moneys
+arising from insurance of any exempt property when such property has
+been destroyed by fire. 19th. All money arising on any policy of
+insurance on the life of a minor, payable to his father or mother, or
+both, shall be exempt against the creditors of such father or mother,
+but not against the creditors of such minor. Certain other life
+insurance moneys are also exempt. 20th. All cemetery lots owned by
+individuals and all monuments therein, the coffins and other articles
+for the burial of any dead person, and the tombstone or monuments for
+his grave, by whomsoever purchased. 21st. Pensions paid policemen,
+firemen, their widows or minor children. 22d. Shares of the value of one
+thousand dollars at time of withdrawal in a local building and loan
+association held by one not owning a homestead which is exempt. A
+homestead to be selected by the owner, consisting, when not included in
+any city or village, of any quantity of land not exceeding forty acres,
+used for agricultural purposes, and when included in any city or
+village, of any quantity of land not exceeding one-fourth of an acre and
+the dwelling-house thereon and its appurtenances owned and occupied by
+any resident of the State, not exceeding five thousand dollars in value,
+is exempt. Proceeds of homestead not exceeding five thousand dollars are
+exempt for two years. Husband cannot assign exempt wages except by a
+written instrument signed by wife with two witnesses, nor for a longer
+period than two months in advance.
+
+
+WYOMING.
+
+Every householder being the head of a family, and every resident who has
+attained the age of sixty years, is entitled to a homestead not
+exceeding in value fifteen hundred dollars, exempt from execution or
+attachment for any debt, contract, or civil obligation, while such
+homestead is actually occupied as such by the owner thereof, or his or
+her family. The homestead may consist of a house and lot or lots in any
+town or city, or a farm of not more than one hundred and sixty acres.
+
+Besides the homestead above mentioned, the wearing apparel of every
+person is exempt from judicial or ministerial process; also the
+following property when owned by any person being the head of a family
+and residing with the same, to wit: the family Bible, pictures, and
+school-books; a lot in any cemetery or burial ground; furniture,
+bedding, provisions, and such other articles as the debtor may select,
+not to exceed in all the value of five hundred dollars, to be
+ascertained by the appraisment of three disinterested householders;
+provided that no personal property of any person about to remove or
+abscond from the State shall be exempt. The tools, teams, and
+implements, or stock in trade of a mechanic, miner, or other person, and
+used and kept for the purpose of carrying on his trade or business, is
+exempt to a value not exceeding three hundred dollars; also the library,
+instruments or implements of any professional man, not to exceed in
+value three hundred dollars.
+
+
+BRITISH COLUMBIA.
+
+Personal property to be selected by the debtor to the value of five
+hundred dollars is exempt from execution. Under the Homestead Act lands
+to the value of twenty-five hundred dollars may be registered as a
+homestead, and are then exempt from seizure or sale.
+
+
+MANITOBA.
+
+1st. Bedding and furniture not exceeding five hundred dollars. (This
+exemption does not apply, where claim, for which distress warrant has
+issued, is for wages.) 2d. Necessary clothing for judgment debtor and
+his family. 3d. Twelve volumes of books and the books of a professional
+man, one axe, one saw, one gun, six traps. 4th. Food for judgment debtor
+and family for eleven months if in possession. 5th. Three horses, mules,
+or oxen, six cows, ten sheep, ten pigs, fifty fowl, and food for the
+same during eleven months, provided that the exemption as to horses over
+four years of age shall apply only in case they are used by the judgment
+debtor in earning his living. 6th. Tools and implements up to five
+hundred dollars. 7th. Farm lands up to one hundred and sixty acres
+actually resided upon, cultivated by the judgment debtor, or used for
+grazing or other purposes, and the houses, stables, barns on the farm
+lands resided upon by judgment debtor. 8th. The actual residence or
+house of any person other than a farmer, provided the same does not
+exceed in value fifteen hundred dollars. 9th. All the necessary seeds of
+various varieties or roots for proper seeding and cultivation of eighty
+acres. 10th. Insurance on exemptions also exempt. There are no
+exemptions in cases of judgments for board and lodgings. No article is
+exempt when judgment was for purchase price of article seized.
+
+
+NOVA SCOTIA.
+
+The necessary wearing apparel and bedding and bedsteads of the debtor
+and his family, and the tools and instruments of his trade or calling to
+the value of thirty dollars, one stove, and his last cow, cooking
+utensils, six each of knives, forks, plates, cups, saucers, spoons,
+chairs, one shovel, one table, teapot, jug, spinning-wheel, weaving
+loom, ten religious volumes, food and fuel for thirty days, two sheep,
+one hog, and food for same and cow for thirty days shall be exempt from
+execution.
+
+
+NEW BRUNSWICK.
+
+Wearing apparel, bedding, kitchen utensils, and tools of trade or
+calling to the value of one hundred dollars.
+
+
+ONTARIO.
+
+The following chattels are exempt from seizure under any writ of
+execution whatever, and after the death of the debtor are exempt from
+the claims of his creditors: Furniture, bedding, and wearing apparel not
+exceeding in value one hundred and fifty dollars; fuel and provisions
+not exceeding in value forty dollars; animals not exceeding in value
+seventy-five dollars, and food therefor for thirty days; tools to the
+value of one hundred dollars; one dog and fifteen hives of bees. Free
+grants and homesteads to actual settlers in the districts of Algoma and
+Nipissing, and of certain lands between the River Ottawa and the
+Georgian Bay, are also free from creditor's claims.
+
+
+QUEBEC.
+
+The debtor may select and withdraw from seizure: 1st. The bed, bedding
+and bedsteads in use by him and his family. 2d. The ordinary and
+necessary wearing apparel of himself and his family. 3d. Two stoves and
+their pipes, one pot-hook and its accessories, one pair of andirons, one
+pair of tongs, and one shovel 4th. All the cooking utensils, knives,
+forks, spoons, and crockery in use by the family, two tables, two
+cupboards or dressers, one lamp one mirror, one washing stand with its
+toilet accessories, two trunks or valises, the carpets or matting
+covering the floors, one clock, one sofa, and twelve chairs, provided
+that the total value of such effects does not exceed the sum of fifty
+dollars. 5th. All spinning-wheels and weaving looms intended for
+domestic use, one axe, one saw, one gun, six traps, such fishing-nets,
+lines, and seines as are in common use, one tub, one washing machine
+one wringer, one sewing-machine, two pails, three flat-irons, one
+blacking-brush, one scrubbing-brush, one broom. 6th. Fifty volumes of
+books, and all drawings and paintings executed by the debtor or the
+members of his family, for their use. 7th. Fuel and food sufficient for
+the debtor and his family for three months. 8th. One span of plow-horses
+or a yoke of oxen; one horse, one summer vehicle and one winter vehicle,
+and harness used by a carter or driver for earning his livelihood; one
+cow, two pigs, four sheep, the wool from such sheep, the cloth
+manufactured from such wool, and the hay and other fodder intended for
+the feeding of said animals; and, moreover, the following agricultural
+tools and implements; one plow, one harrow, one working sleigh, one
+tumbril, one hay-cart with its wheels, and all harness necessary and
+intended for farming purposes. 9th. Books relating to the profession,
+art, or trade of the debtor, to the value of two hundred dollars. 10th.
+Tools and implements or other chattles ordinarily used in his
+profession, art, or trade to the value of two hundred dollars, 11th.
+Bees to the extent of fifteen hives.
+
+The following are exempt from seizure: Consecrated vessels and things
+used for religious worship; family portraits; immovables by a donor or
+testator, or by law, to be exempt from seizure, and sums of money or
+objects given or bequeathed upon the condition of their being exempt
+from seizure; old age annuities created by the act of Parliament of
+Canada, alimentary allowances granted by a court, and sums of money or
+pensions given as alimony, even though the donor or testator has not
+expressly declared them to be exempt from seizure (they may, however, be
+seized for alimentary debts); pensions granted by financial and other
+institutions to their employees; pay and pensions of persons belonging
+to the army or to the navy; the salaries of some public officers and
+professors, tutors, school teachers, and public officers; salaries of
+some public officers and employees of the Province, and salaries of
+city and town clerks, and of other municipal officers and employees and
+of city and town assessors in incorporated cities or towns, are seizable
+for one-fifth of every monthly salary not exceeding one thousand dollars
+per annum; one-fourth of every monthly salary exceeding one thousand
+dollars, but not exceeding two thousand dollars per annum, and one-third
+of every monthly salary exceeding two thousand dollars per annum.
+Four-fifths of the salary, remuneration, or earnings of members of the
+Corporation of Pilots for and below the harbor of Quebec for the
+pilotage of vessels are exempt from seizure. All other salaries and
+wages are exempt from seizure for four-fifths when they do not exceed
+three dollars per day; three-quarters when they exceed three dollars but
+do not exceed six dollars per day; and two-thirds when they exceed six
+dollars per day. There are also special exemptions in favor of settlers
+and fishermen.
+
+
+
+
+_INDEX._
+
+
+ Accounts
+ Close collection, 17
+ Items over year apart, 33
+ Payment on, revives, 33
+
+ Attitude
+ Toward Debtors, 11
+ " the poor, 14
+ " off-color women, 15
+ " children, 15
+
+ Bookkeeping
+ Systems, 19
+ Original entry, 19
+ Marks and Ciphers, 19
+ Charity practice, 20
+
+ Checks
+ Post-dated, 23
+ Due on Sunday or holiday, 23
+ Changing date makes void, 23
+ Not dated, never payable, 23
+ Are orders, 23
+ Do not hold, 23
+ If not paid, 23
+ Certified, 24
+ Erase endorsement, 24
+
+ Collectors
+ On commission, 7
+ Office girl best, 17
+
+ Corporation orders, 30
+
+ Discounting bills, 9
+
+ Forms
+ Letter when debtor fails to keep appointment, 18
+ Collecting letters, bluff, 24
+ Sentiment, 25
+ Class, 25
+ Pen written, 25
+ Class 1, 26
+ Class 2, 27
+ Class 3, 28
+ Personal, 28
+ Items for, 29
+ Order-note, 22
+ Statement, 21
+
+ Exemptions, 33
+ Provisions for physicians, 34
+ Runs to widows and minors, 34
+ Not certain claims, 34
+ Not for fines, Tennessee, 34
+ Wages of seamen, Rhode Island, 34
+ Homestead not, Pennsylvania, 34
+ Gun and revolver, Oregon, 34
+ Public buildings, 35
+ Property, selection, 35
+ Until youngest child of age, 35
+ Laws, liberal, 14-34
+ " North Dakota, liberal, 34
+ " Alabama, 35
+ " Alaska, 36
+ " Arizona, 37
+ " Arkansas, 37
+ " California, 38
+ " Colorado, 40
+ " Connecticut, 41
+ " Delaware, 43
+ " Dist. of Columbia, 44
+ " Florida, 44
+ " Georgia, 45
+ " Hawaii, 46
+ " Indiana, 48
+ " Iowa, 48
+ " Illinois, 53
+ " Idaho, 51
+ " Kansas, 50
+ " Kentucky, 55
+ " Louisiana, 56
+ " Maine, 57
+ " Maryland, 58
+ " Massachusetts, 59
+ " Michigan, 60
+ " Minnesota, 61
+ " Mississippi, 62
+ " Missouri, 63
+ " Montana, 64
+ " Nebraska, 65
+ " Nevada, 66
+ " New Hampshire, 67
+ " New Jersey, 68
+ " New Mexico, 68
+ " New York, 70
+ " North Carolina, 71
+ " North Dakota, 71
+ " Ohio, 71
+ " Oklahoma, 73
+ " Oregon, 74
+ " Pennsylvania, 75
+ " Rhode Island, 75
+ " South Carolina, 76
+ " South Dakota, 76
+ " Tennessee, 78
+ " Texas, 79
+ " Utah, 80
+ " Vermont, 82
+ " Virginia, 83
+ " West Virginia, 85
+ " Washington, 85
+ " Wisconsin, 86
+ " Wyoming, 88
+ " British Columbia, 89
+ " Manitoba, 89
+ " Nova Scotia, 90
+ " New Brunswick, 91
+ " Quebec, 91
+ " Ontario, 91
+
+ Judgments, foreign, Oklahoma, 33
+ West Virginia, 33
+
+ Limitations, All States, 33
+
+ Padding accounts, 15
+
+ Proper time to collect, 16
+
+ Notes, 18
+
+ Sight Draft, 29
+
+ Successful Physician, the, 7
+
+ Loans, 12
+
+
+
+
+ _The Physician's
+ Improved Account System_
+
+ The card ledger is the up-to-date book-keeping system and is being used
+ for all kinds of accounts.
+
+ It is the simplest and best method a doctor can use. With it there are
+ no dead accounts to handle (when an account is paid the card is
+ transferred to the closed accounts); no indexing to do, the cards being
+ filed in alphabetical order; there is a great economy of time, the
+ statement of an account is always ready when a client asks for it;
+ because of this, collections are made prompter and easier.
+
+ [Illustration]
+
+ =The Physician's Account System= consists of a handsome quarter-sawed,
+ dust-proof oak box (like the illustration shown) 5×6×9 inches, with a
+ hinged lid, 500 buff cards, 3×5 inches, ruled on both sides, and two
+ sets (A to Z) of alphabet guide cards, one set for the open accounts,
+ the other for the closed accounts, and a movable metal partition to
+ separate the open from the closed accounts.
+
+ Additional cards for this outfit may be secured at low cost, and as dead
+ accounts may after a time be filed away, it constitutes a perpetual and
+ very inexpensive ledger or account system.
+
+ Hundreds of physicians are using this system, and have nothing but
+ praise for it; not one has raised an objection to it.
+
+ =Don't= spend a lot of money for an elaborate accounting system. No matter
+ what you pay you cannot find as simple, convenient and satisfactory
+ system as this.
+
+ =Price, Complete In Oak Cabinet, with Pocket Call Book $5.00=
+
+ _Physicians Drug News, Newark, N. J._
+
+
+
+ _In connection with our account system we supply a
+ Physicians Practical Call Book
+ for recording daily calls_
+
+ "The object of this book is to furnish physicians with a simple and
+ convenient method of recording calls, in as small compass as
+ possible."
+
+ It is perpetual; may be begun at any time. It is elastic; if one
+ double page is not sufficient, two may be employed.
+
+ [Illustration]
+
+ It is free from the mass of printed matter which cumbers up the
+ average call book and nearly all of which is unnecessary.
+
+ Size 7×4 inches. Handsomely bound, gilt edges, with flap.
+
+ _Price $1.00_
+
+ With name on, stamped in gold $1.25
+
+ _Physicians Drug News, Newark, N. J._
+
+
+
+
+TRANSCRIBER'S NOTES:
+
+
+ Text in italics is surrounded with underscores: _italics_.
+
+ Text in bold is surrounded with equals signs: =bold=.
+
+ Punctuation has been corrected without note.
+
+ Inconsistencies in spelling and hyphenation have been retained from
+ the original.
+
+ Obvious typographical errors have been corrected as follows:
+ Page 16: I changed to 1
+ Page 21: acounts changed to accounts
+ Page 50: individal changed to individual
+ Page 51: libary changed to library
+ Page 55: Ilinois changed to Illinois
+ Page 57: usefruct changed to usufruct
+ Page 67: minor changed to miner
+ debtors changed to debtor's
+ calender changed to calendar
+ Page 68: virture changed to virtue
+ Page 70: owners changed to owner's
+ Page 79: pusuit changed to pursuit
+ Page 95: Dicounting changed to Discounting
+ Page 99: Newark, N. changed to Newark, N. J.
+
+ On page 40, note that 16th is missing in the original text.
+
+
+
+
+
+End of Project Gutenberg's How to Collect a Doctor Bill, by Frank P. Davis
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+Project Gutenberg's How to Collect a Doctor Bill, by Frank P. Davis
+
+This eBook is for the use of anyone anywhere at no cost and with
+almost no restrictions whatsoever. You may copy it, give it away or
+re-use it under the terms of the Project Gutenberg License included
+with this eBook or online at www.gutenberg.org
+
+
+Title: How to Collect a Doctor Bill
+
+Author: Frank P. Davis
+
+Release Date: October 13, 2011 [EBook #37748]
+
+Language: English
+
+Character set encoding: ISO-8859-1
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+*** START OF THIS PROJECT GUTENBERG EBOOK HOW TO COLLECT A DOCTOR BILL ***
+
+
+
+
+Produced by David Garcia, David E. Brown, Bryan Ness and
+the Online Distributed Proofreading Team at
+https://www.pgdp.net (This book was produced from scanned
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+
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+
+</pre>
+
+<p><span class="pagenum"><a name="Page_1" id="Page_1">[1]</a></span></p>
+
+
+
+
+<p class="center"><span class="giant"><i>HOW TO COLLECT<br/>
+A DOCTOR BILL</i></span></p>
+<p>&nbsp;</p>
+
+<p class="center"><span class="big">BY</span></p>
+<p class="center"><span class="huge">FRANK P. DAVIS, M. D.</span></p>
+
+<p class="blockquotindent">Secretary Oklahoma State Board of Medical Examiners, 1908-11.
+Superintendent Oklahoma State Institution for Feeble Minded,
+1910-11. Member County, State and American Medical Association.
+Member American School Hygiene Association. Member State and
+National Eclectic Associations. Member Oklahoma Association of
+Charities and Corrections. Member Oklahoma Press Association. Member
+Southwestern Medical Association. Late Editor Davis' Magazine of
+Medicine, Etc.</p>
+<p>&nbsp;</p>
+
+<p class="center">Publishers<br />
+PHYSICIANS DRUG NEWS CO.<br />
+NEWARK, N. J., U. S. A.<br />
+1913</p>
+<p>&nbsp;</p>
+<p><span class="pagenum"><a name="Page_2" id="Page_2">[2]</a></span></p>
+
+
+<p class="center">COPYRIGHT 1913 BY<br/>
+FRANK P. DAVIS, M. D.</p>
+
+
+
+
+
+<hr style="width: 65%;" />
+<p><span class="pagenum"><a name="Page_3" id="Page_3">[3]</a></span></p>
+<p class="center"><span class="huge"><i>Contents</i></span></p>
+
+
+<table border="0" cellpadding="1" cellspacing="1" summary="table">
+<tr><td>&nbsp;</td><td align="right">Page</td></tr>
+<tr><td colspan="2">&nbsp;</td></tr>
+<tr><td colspan="2" align="center">CHAPTER I</td></tr>
+<tr><td>The Successful Physician</td><td align="right"><a href="#Page_7">7</a></td></tr>
+
+<tr><td colspan="2">&nbsp;</td></tr>
+<tr><td colspan="2" align="center">CHAPTER II</td></tr>
+<tr><td>Attitude Toward Debtors</td><td align="right"><a href="#Page_11">11</a></td></tr>
+
+<tr><td colspan="2">&nbsp;</td></tr>
+<tr><td colspan="2" align="center">CHAPTER III</td></tr>
+<tr><td>Proper Time to Collect</td><td align="right"><a href="#Page_16">16</a></td></tr>
+
+<tr><td colspan="2">&nbsp;</td></tr>
+<tr><td colspan="2" align="center">CHAPTER IV</td></tr>
+<tr><td>Books and Bookkeeping</td><td align="right"><a href="#Page_19">19</a></td></tr>
+
+<tr><td colspan="2">&nbsp;</td></tr>
+<tr><td colspan="2" align="center">CHAPTER V</td></tr>
+<tr><td>Letters and Forms</td><td align="right"><a href="#Page_24"> 24</a></td></tr>
+
+<tr><td colspan="2">&nbsp;</td></tr>
+<tr><td colspan="2" align="center">CHAPTER VI</td></tr>
+<tr><td>Statutes of Limitations</td><td align="right"><a href="#Page_31">31</a></td></tr>
+
+<tr><td colspan="2">&nbsp;</td></tr>
+<tr><td colspan="2" align="center">CHAPTER VII</td></tr>
+<tr><td>Exemption Laws and Their Application</td><td align="right"><a href="#Page_33">33</a></td></tr>
+
+<tr><td colspan="2">&nbsp;</td></tr>
+<tr><td colspan="2" align="center">CHAPTER VIII</td></tr>
+<tr><td>Extracts from Exemption Laws of All States &nbsp; &nbsp; &nbsp;</td><td align="right"><a href="#Page_35">35</a></td></tr></table>
+
+
+
+<p><span class="pagenum"><a name="Page_4" id="Page_4">[4]</a></span></p>
+
+
+
+<hr style="width: 65%;" />
+<p><span class="pagenum"><a name="Page_5" id="Page_5">[5]</a></span></p>
+<p class="center"><span class="huge">PREFACE</span></p>
+<p>&nbsp;</p>
+
+<p>My excuse for presenting this little book to the profession is that I
+have often felt the want of just such information as is herein
+contained. In fourteen years of practice I have made it a point to study
+my patients and the business problems that confront the man in our
+profession. Some of the things that I have learned are embodied in this
+book. Taking my professional experience as a whole I have collected over
+<b>ninety per cent</b> of my accounts.</p>
+
+<p>If this book shall be the means of causing any physician to study the
+business side of professional life, and get what is due him, I will feel
+that I have not worked in vain.</p>
+
+<p>Enid, Okla., June 6, 1912.</p>
+
+<p class="right">FRANK P. DAVIS, M. D.</p>
+
+<p><span class="pagenum"><a name="Page_6" id="Page_6">[6]</a></span></p>
+
+
+
+<hr style="width: 65%;" />
+<p><span class="pagenum"><a name="Page_7" id="Page_7">[7]</a></span></p>
+<p class="center"><span class="huge">CHAPTER I</span></p>
+
+<p class="center"><span class="huge">THE SUCCESSFUL PHYSICIAN.</span></p>
+<p>&nbsp;</p>
+
+<p>A man with a bulging forehead once said that "Life is what you make it."
+This is very true in the profession of medicine. The successful
+physician must live in the manner of successful men. To do this, most
+men must live upon the income from their practice. If the physician
+properly cares for his wife and children, he must realize on his
+investment&mdash;his medical education. A man's first duty is to his own, and
+it is written that the man who fails to collect that which is due him,
+and "provides not for his own, and especially for those of his own
+house, is worse than an infidel."</p>
+
+<p>To successfully conduct any enterprise it is necessary to adopt business
+methods. System is the key-note of modern business, and the simplest
+system is the best. A cash system is by far the simplest.</p>
+
+<p>No man can succeed in practice, nor can he be considered a safe medical
+adviser so long as he is handicapped by poverty, a worried mind or poor
+health; or if he is compelled to dodge around corners to escape his
+creditors.</p>
+
+<p>There are men who tell us that they are not in practice so much for
+money as for the glory and honor of the profession. If these men are
+sincere, I pity them from the bottom<span class="pagenum"><a name="Page_8" id="Page_8">[8]</a></span> of my heart, and feel sorry for
+their wives and children. Nor can I understand where the profession can
+gain much honor from men who are financial failures. Not that money is
+the only thing for which we should strive, but that the man who provides
+not for his own, cannot be representative of the noble profession of
+medicine. Also, I have observed that the path of glory leads in the
+direction of the cemetery, and checks on the National Bank of Fame are
+generally protested when the rent comes around.</p>
+
+<p>The applause and compliments of the multitude are no doubt sweet, but it
+only lulls to rest the voice of duty, and fails to provide sustenance
+for those dependent upon us. Man cannot live on air alone&mdash;even though
+it be flavored by the ambrosia of sweet compliments and the hypnosis of
+applause. Again, I have observed that a larger crowd will turn out any
+time to see a man hung than to compliment him on a duty well performed.</p>
+
+<p>The man who answers calls at all hours of the day and night, for any and
+every one who may request his services; with no assurance of ever
+receiving pay; and who is afraid to demand settlement for fear of losing
+practice, is not competent to conduct his own affairs, much less to
+practice medicine. It is this class of men who make dead-beats of our
+patrons, and thus reduce the income of physicians to a point where a
+bare existence is all we can hope for.</p>
+
+<p><span class="pagenum"><a name="Page_9" id="Page_9">[9]</a></span>To be a safe medical advisor requires that the mind be free from the
+petty cares of life. He should live in a manner in keeping with the
+dignity of the profession to which he has given his life. He must have a
+neat office, wear good clothes, have a happy home and a contented mind.</p>
+
+<p>It is well to achieve the reputation of being an indefatigable and
+shrewd collector. It pays. It will influence your regular patrons to pay
+more promptly. It will also help to keep away those who trespass upon
+your time and never pay you. The only sure way to hold practice is to
+require your patrons to pay their bills promptly. If they do not owe you
+they are not so liable to avoid you and cease to employ you. Let a
+family once get greatly in arrears, then it will happen that&mdash;not having
+the cheek to face you&mdash;they will call another physician, and give every
+reason but the true one for deserting you. Thus, through your own
+neglect you lose patronage, friends and your good name and reputation.
+The public will never place any higher value on your services than you
+do yourself. The death-knell of any physician's success is tolled when
+he becomes known as a "cheap doctor."</p>
+
+<p>Not only must you require others to pay you, but you must also pay your
+own bills. Physicians, as a rule, are considered poor pay by business
+men. It is a very good rule in life to discount all bills that you owe,
+and never to discount a bill due you. Make it<span class="pagenum"><a name="Page_10" id="Page_10">[10]</a></span> a rule to never owe any
+man anything, and to have as few owe you as possible.</p>
+
+<p>Many physicians will cut their bills to whatever the debtor cares to
+pay. In this way they lose a large part of their fees, and achieve the
+reputation of being poor business men.</p>
+
+<p>I heard an old Arkansas doctor relate his experience in discounting a
+bill that well illustrates the weakness of many physicians. A client
+owed him $60, and after the account had run about six months, the man
+came in and said, "Doc, I hain't got the money, but if you will cut that
+bill in two I'll borrow it from my father-in-law." The doctor thought
+$30 would be better than waiting, so agreed. Three months later the man
+returned and said, "Doc, I couldn't get the money from my father-in-law,
+but I have a fat hog I can sell and get some money if you will cut that
+bill in two." The account was growing old and the doctor thought he had
+better take the $15, so he said all right. Six months from that time the
+fellow hove in view again. This time he said, "Doc, my wife thought we
+needed that hog for meat and I couldn't get her consent to sell it, but
+I have a job now, and if you will cut that bill in two, I'll pay you."
+This time the doctor thought he saw $7.50 in sight, so again he agreed.
+"All right, Doc," said the debtor, "as soon as I get in a few weeks
+work, I'll be in and pay you." The doctor said the fellow did come
+around a few<span class="pagenum"><a name="Page_11" id="Page_11">[11]</a></span> months later and began a similar story, but he told him to
+go to a country where rotary snow plows are not much in demand.</p>
+
+<p>One of the greatest mistakes is in allowing accounts for different cases
+to accumulate until the amount becomes so large that it is difficult to
+pay. It is always best to require settlement as soon after each case is
+dismissed as possible. In sending statements, be careful to itemize by
+cases only, as "John, fever, $15," "Wife, confinement, $25," etc. I
+seldom give the disease unless it is some special case that required
+much attention. In some cases it refreshes their memory when reference
+is made to the disease.</p>
+
+<p>You must know your business. Give every man a square deal, and require
+others to do the same by you. When you have completed your work,
+remember the advice of old Prof. Joslyn, "Get money, still get money,
+boy, no matter by what means" so long as it is justly due you for
+services rendered. If you fail to require your patrons to pay you for
+your services, you have not done your full duty.</p>
+
+
+
+<hr style="width: 65%;" />
+<p class="center"><span class="huge">CHAPTER II</span></p>
+
+<p class="center"><span class="huge">ATTITUDE TOWARD DEBTORS.</span></p>
+<p>&nbsp;</p>
+
+<p>A fundamental principle in being a good collector is to never lose the
+good will of your patrons. So long as you are on friendly terms with a
+man you can approach him and<span class="pagenum"><a name="Page_12" id="Page_12">[12]</a></span> talk over the matter. It will be easy to
+keep advised as to what he is doing, and when he is expecting to receive
+money. The time will come sometime when he can pay at least a part or
+secure your claim. We must not lose sight of the fact that in this
+country poor men sometimes become rich, and rich men sometimes become
+poor, and we should deal with them accordingly. It is poor business
+policy to permit well-to-do clients to run up big bills, and at the same
+time hound your poor patrons.</p>
+
+<p>One of the easiest ways to collect a bill, when they have persistently
+failed to pay, is to loan them some money. This plan is fully covered in
+the following editorial from <b>Davis' Magazine of Medicine</b>.</p>
+
+<p>"Let us now consider the investment of the doctor's savings. His fees
+are received in small sums, generally ranging from a few dollars to a
+hundred dollars at a time. He seldom has over a few hundred dollars on
+hand at any one time. And failing to find a good place to invest such
+sums as he has, he becomes a prey for the stock companies and the land
+sharks, where he can make his investment on the installment plan. Most
+physicians are earnestly seeking a safe investment for these small sums
+of money, but very few have found a plan that appeals to them. Most of
+the advice one gets from the journals is 'Don't' or to invest in farm
+mortgages. When he looks around for a farm mortgage he finds<span class="pagenum"><a name="Page_13" id="Page_13">[13]</a></span> that the
+small amount of money he has to loan will not meet the requirements of
+the man who desires the loan. Even should he find a small loan that he
+could handle, the interest would be so low, that it would produce a very
+small income after paying taxes. I believe the doctor's earnings should
+net him ten per cent, and be in such form that he can realize on them in
+case of emergency. To take chances on getting a greater rate of interest
+would be to accept too great risk, and a less rate would be poor
+business policy.</p>
+
+<p>"The problem simmers down to about this: How can we invest small sums,
+from twenty-five to one hundred dollars, so they will be safe, and earn
+at least ten per cent interest?"</p>
+
+<p>I solved this problem several years ago while engaged in general country
+practice. In fact, it can be applied better in the country than in the
+city. The plan is this, loan your money to your slow pay patrons. Sounds
+risky, don't it? I have found it to prove a success. I learned that most
+of my poor pay or slow pay patrons were always ready to borrow money,
+and that they could generally secure me with chattel mortgages, or get
+good men to sign their notes. The note and mortgage always covered the
+amount loaned and the amount of my bill. There are few who cannot give
+you suitable security, and these few should be turned over to the other
+doctor who is practicing for the love and honor of the profession.</p>
+
+<p><span class="pagenum"><a name="Page_14" id="Page_14">[14]</a></span>"When it is known that you have a little money loaned out, and that you
+will only loan to those who have you for their physician, your practice
+will steadily grow."</p>
+
+<p>Be on your guard and do not permit your old accounts to become
+"outlawed" by the statutes of limitations of your State. This may be
+prevented in a measure by getting a small payment from time to time on
+account, as the law of limitations does not apply until the lapse of the
+period of time named in the law, after the last payment on the account
+or note.</p>
+
+<p>The exemption laws of most states are so liberal that a very small per
+cent. of physician's bills could be collected by law, should the debtor
+elect to take advantage of the exemption law. The only safe method is to
+put it up to your client as a debt of honor, and depend upon their
+inherent honesty and pride. It does no good to sue a man for a doctor
+bill except in extreme cases. You will lose more than you will gain. Not
+only will you in all probability lose the account and expenses, but you
+will make a lot of enemies, who will injure your practice more than the
+amount of the bill.</p>
+
+<p>Treat your poor patrons with the same respect and courtesy that you do
+rich ones. Mr. Smith will do his best to pay you, while Old Bill Smith
+will not exert himself very much to balance your ledger. Then above all
+treat the woman in the flowered Mother-Hubbard<span class="pagenum"><a name="Page_15" id="Page_15">[15]</a></span> as if she were the Queen
+of Sheba, and the off-color lady from the red-light district as you
+would the President of the Purity Society. The child that is ragged and
+dirty should receive the same cordial attention as the one in silks.
+When the time comes that you cannot treat all your patrons as you would
+like for them to treat you if your positions were reversed, it is time
+for you to "Fold up your tent like the Arab and silently steal away,"
+your usefulness is at an end. The day when you can make money in that
+location has passed.</p>
+
+<p>Be kind to little children. Women and children furnish the greater part
+of our patrons. Men do not count for much in the practice of
+medicine,&mdash;unless you are a G-U specialist. I have always found that
+where grandma and the children liked me, that I had no trouble in
+getting practice or in collecting my money.</p>
+
+<p>Do not pad your accounts. Charge what you consider your services worth,
+and then stick to it. Deal a square hand to all. The golden rule is just
+as bright and as true today as it was thousands of years ago, and it is
+not recorded that any man was ever hung that lived up to it. After you
+have done your full duty <b>demand</b> that your patrons do their duty by you.
+Keep after the money that is justly due you. Get money; but get it
+honestly. You will be criticised by some, and cussed by others, but in
+the words of Carrie<span class="pagenum"><a name="Page_16" id="Page_16">[16]</a></span> Nation, "Why care for the criticism of men who
+change and die?"</p>
+
+<p>And finally remember, that in this world there is nothing that will pay
+dividends equal to smiles&mdash;unless it is gall, and do not forget the
+injunction of the prophet, "Physician, 'heel' thyself," lest in old age
+the world will say, "Well done, good and faithful servant; enter
+thou&mdash;into the poor house."</p>
+
+
+
+<hr style="width: 65%;" />
+<p class="center"><span class="huge">CHAPTER III</span></p>
+
+<p class="center"><span class="huge">PROPER TIME TO COLLECT.</span></p>
+<p>&nbsp;</p>
+
+<p>"To every thing there is a season, and a time to every purpose under the
+sun."&mdash;Eccle. 3: 1.</p>
+
+<p>The time to collect depends to a considerable extent upon the location
+and the class of patronage. In cities, as a rule, collections should be
+made weekly, as many patrons move frequently, and you lose track of
+them. It is proper and wise to present your bill as early after the
+service is rendered as possible. Bills should be presented to working
+men at the time of their regular payday. In country practice I have
+found it best to send statements monthly and to require settlement
+quarterly by cash or note. I have adopted this rule in a cotton country
+where it was the rule to only pay the doctor once a year, if at all.
+Farmers and planters can borrow money to pay the doctor as well as they
+can<span class="pagenum"><a name="Page_17" id="Page_17">[17]</a></span> to pay farm hands and cotton-choppers, or at least can give notes
+bearing interest.</p>
+
+<p>When a man consults you and commences to run down some other doctor,
+require him to pay cash. He's in bad with the other fellow. Dead-beats
+should never be temporized with. Don't do a man's practice in the hope
+that he will pay you, when you know that he has beat the other fellow.</p>
+
+<p>While every case is to a certain extent a rule unto itself, yet, there
+are a few essentials that are necessary to make a success in collecting.
+The two principle rules are, to keep everlastingly after them, and never
+to lose their friendship. So long as you are on good terms there is
+hope.</p>
+
+<p>Keep your accounts collected closely. The man who carries more than
+one-third of his business on his books is a business failure. Old
+accounts breed knockers. Go thou to the lawyer and consider his
+ways&mdash;then cinch the money.</p>
+
+<p>Never employ a collector on commission. Your office girl will prove the
+best collector if you have not time to attend to it yourself. In fact,
+for general collecting, she will prove the best collector you can get.
+Give her an honorium in addition to her salary if she makes good. At
+many places the collector will be informed that the party she is seeking
+is not at home, or is not in the office. Instruct her to stay until they
+return, even if she finds it necessary to take her sewing along, and<span class="pagenum"><a name="Page_18" id="Page_18">[18]</a></span>
+spend the day. Frequently the party desired is just hiding in another
+room, waiting until the collector leaves. Rather than stand the siege of
+a determined collector they will sometimes pay the bill. The collector
+should carry a note-book and jot down just what the debtor has to say.
+This should be done in the presence of the debtor. Collectors should
+always try to get something on account, even if only 25 or 50 cents. It
+keeps the account alive, and helps defray expenses.</p>
+
+<p>Take notes if you find it impossible to get the cash. Have them well
+secured if possible. Where you cannot get security get at least two
+names on the note. Two dead-beats are better on a note than one on the
+books, but, better still, get the "order note" shown on another page of
+this book. If you take unsecured notes have them to mature in not to
+exceed thirty days. Don't overlook the fact that a married woman's note
+is valueless in many states.</p>
+
+<p>Frequently a debtor will promise to pay at a certain day, and then
+usually fails to show up. When he makes the promise, make a note of the
+time in your note-book. If he fails to keep the appointment, write him a
+nice letter, something along this line:</p>
+
+<p class="blockquot">Dear Sir:&mdash;</p>
+
+<p class="blockquot">I am sorry that I was not in the office on the 15th. when you called to
+settle your account. When we were talking about the matter the other day
+I neglected to tell you that<span class="pagenum"><a name="Page_19" id="Page_19">[19]</a></span> if I was not in the office when you called
+you could pay the office girl, and that she would give you a receipt for
+the amount.</p>
+
+<p class="blockquot">I hope that you are well and prosperous, and that little <b>Mary</b> has fully
+regained her strength.</p>
+
+<p class="blockquot">If I am not in when you come up again, just pay the amount to the girl
+and it will be all right.</p>
+
+<p class="blockquot">Thanking you for your attention to this matter, and wishing you success,
+I remain,</p>
+
+<p class="center">Yours very truly,</p>
+
+<p>This will generally bring him in with many excuses and some money.</p>
+
+
+
+<hr style="width: 65%;" />
+<p class="center"><span class="huge">CHAPTER IV</span></p>
+
+<p class="center"><span class="huge">BOOKKEEPING AND STATEMENTS.</span></p>
+<p>&nbsp;</p>
+
+<p>A simple system of keeping accounts is necessary. There are many systems
+on the market, ranging all the way from the simple blank ledger to the
+elaborate desk systems. I prefer the card system or the single book. As
+only records of original entry are accepted in courts as evidence of
+account, a complicated system would hardly be suited to the average
+physician. The entry must be so clear and simple that any ordinary
+person can readily understand the account, hence, any system that
+depends upon ciphers or marks is valueless. A physician that is a good
+bookkeeper can no doubt handle the<span class="pagenum"><a name="Page_20" id="Page_20">[20]</a></span> complicated systems successfully,
+but as I was not trained as a bookkeeper, the simplest, clear, legal
+system meets my needs.</p>
+
+<p>Always enter each day's work on the day it is done. Don't wait until
+tomorrow, or next Sunday to make up your books. By cultivating the habit
+you can get as much pleasure out of entering charges in your books as
+you could from some calls. I have seen the time when I got more real joy
+out of receipting one bill than I would in going seven miles in the
+country on a stormy night to see a dead-beat. Life is but a joke, but it
+isn't wise to let the dead-beat have the joke on you all the time.</p>
+
+<p>Don't scatter your accounts on the book. Keep them close together and
+they will be seen more frequently. It is better to run over the pages
+when entering charges than to refer to the index, as you will be
+reminded of other entries that should be made, and accounts that need
+looking after.</p>
+
+<p>Once an account goes on your books, never lose sight of it or give up
+until it is settled, or otherwise disposed of. It is a bad habit to skip
+an account when making out statements. Treat them all alike. It may be
+advisable to classify your accounts, but you should never fail to push
+the collection of every account on your books.</p>
+
+<p>In charity practice, enter on your book at the regular rate, and credit
+to charity to balance. In this way you keep an account of<span class="pagenum"><a name="Page_21" id="Page_21">[21]</a></span> the extent of
+your contributions to charities.</p>
+
+<p>Keep a stub of each statement you send out so that your client can not
+bring in an old one and dispute your account. The following form will
+meet every requirement for a statement. By retaining the stub you have a
+complete record of your statements.</p>
+
+<table border="0" cellpadding="0" cellspacing="0" summary="table">
+
+<tr><td>No........................</td><td>|</td><td align="center">STATEMENT</td></tr>
+<tr><td>Name....................</td><td>|</td><td align="right">.......................19..</td></tr>
+<tr><td>Address................</td><td>|</td><td>&nbsp; &nbsp; Mr...................................................</td></tr>
+<tr><td>Date sent..............</td><td>|</td><td align="center"> To J. M. SMITH, M.D. Dr.</td></tr>
+<tr><td>Previous bill sent &nbsp; &nbsp; &nbsp;</td><td>|</td><td>&nbsp; &nbsp; To Professional services</td></tr>
+<tr><td>.............................</td><td>|</td><td align="right">to date&nbsp; &nbsp;- &nbsp; &nbsp; - &nbsp; &nbsp; - &nbsp; &nbsp; $................</td></tr>
+<tr><td>Am't paid..............</td><td>|</td><td align="right">&nbsp; &nbsp; &nbsp; All accounts are due and payable</td></tr>
+<tr><td>Collector...............</td><td>|</td><td>&nbsp; &nbsp;when services are rendered.</td></tr>
+</table>
+
+<p>The best way to hold practice is to collect your accounts. More people
+change doctors because they owe big bills than for any other reason.</p>
+
+<p>Never tell a debtor that you are hard up and need the money. He won't
+believe you, and will not only neglect to pay you, but will change to
+some other doctor. Tell them that you must have the money because it is
+yours and that you want the profit that may be made with it. Put it up
+to them as a plain business proposition and loan them the amount if they
+pay you interest and give good security. They will respect you when you
+make them pay. A man is judged in this country by his business success.
+Most men would rather pay a lawyer a thousand dollars to keep them out
+of the penitentiary for a year, than<span class="pagenum"><a name="Page_22" id="Page_22">[22]</a></span> to pay a doctor fifty dollars to
+keep them out of hell for a life time.</p>
+
+<p>Office and transient practice should be cash or an order note. The
+following form will prove valuable:</p>
+
+<p class="bqright">.........................................191..</p>
+
+<p class="blockquot">After date, for value received, I promise to pay
+............................or order....................Dollars,
+the same to be paid in..............................payments of
+$....................each, until the sum of $..................
+has been paid.</p>
+
+<p class="blockquot">For Value Received, I, the undersigned, hereby
+sell, assign, transfer and set over unto.........................all
+my right, title and interest in and to all of my
+salary, wages or any moneys due, or to become due,
+to the amount of.................................Dollars, from any
+person, firm or corporation, and order the said amount
+to be paid to the bearer out of the first moneys due
+me after the presentation of a copy of this instrument.
+I hereby irrevocably waive all exemptions or
+other rights I may have by means of any law of
+any state in which I now, or may hereafter be employed
+or reside. I agree to pay all costs and attorney's
+fees that may be incurred in collecting the
+above amount.</p>
+
+<p class="bqright">Name..................................................................</p>
+
+<p class="blockquot">Occupation................................. Address..............................</p>
+<p class="blockquot">Employed by.............................. Address..............................</p>
+
+<p>I have this form printed on cards and file them in a card file. This
+contract note not only helps to get the money, but it solves the problem
+of holding chronics and venerals. It is seldom necessary to present the
+order for payment. When you write a letter advising your client that you
+will be compelled to present the order to his employer if he doesn't<span class="pagenum"><a name="Page_23" id="Page_23">[23]</a></span>
+come in and see you, he will show up in a very short time.</p>
+
+<p>Subscribe to the Merchant's Exchange. If a man will not pay his store
+bills you cannot expect him to pay his doctor. Get the cash when you
+find his name on the list, or let the other doctor have the case.</p>
+
+<p>After entering an account on your books, make no rebates or discounts.
+Buy a hog for four times its value, if necessary, but don't discount
+your bill.</p>
+
+<p>If account is paid by check, remember the following points:</p>
+
+<p>When a check is post-dated (dated ahead), if payed before the date
+mentioned, the money can be recovered.</p>
+
+<p>When post-dated checks fall due on Sunday or a legal holiday they should
+be presented on the day following.</p>
+
+<p>Changing the dates of checks without the consent of the drawers will
+make the checks void.</p>
+
+<p>Checks that are not dated, or that do not contain any statement when
+they are to be paid, are never payable.</p>
+
+<p>Bank checks are but orders on the bank for the payment of money, and are
+payable in the order in which they are presented at the bank.</p>
+
+<p>Do not hold checks, but present them for payment as soon as possible.</p>
+
+<p>If a check is not paid on proper presentation, resort may be made to the
+original claim. Have the banker endorse the reason<span class="pagenum"><a name="Page_24" id="Page_24">[24]</a></span> for non-payment on
+the check.</p>
+
+<p>Certified checks are checks that have been endorsed by the bank, and
+constitute payment as to the persons drawing them.</p>
+
+<p>If a check is turned down at the bank notify the drawer at once.</p>
+
+<p>If you receive a check and endorse it and place in your bank for
+collection, and it is turned down, do not return it to the drawer until
+you get a remittance to cover, without first erasing your endorsement.</p>
+
+
+
+<hr style="width: 65%;" />
+<p class="center"><span class="huge">CHAPTER V</span></p>
+
+<p class="center"><span class="huge">FORMS AND COLLECTING LETTERS.</span></p>
+<p>&nbsp;</p>
+
+<p>Nearly every form of letter that has been devised for collecting
+physicians accounts has been based upon those used by installment houses
+and those in general use by wholesale merchants who deal with retail
+dealers. They all carry the bluff idea. This is all right in dealing
+with installment customers with whom you have a contract that will take
+away the goods purchased, or with retail merchants who know they must
+meet their obligations if they continue in business. The credit men of
+mercantile institutions keep tab on their customers through the local
+merchants exchange and the commercial agencies, and are in a position to
+know to what extent it is safe to extend credit. The merchant cannot
+refuse to pay his bills and go to another wholesale house and<span class="pagenum"><a name="Page_25" id="Page_25">[25]</a></span> buy
+goods, hence if he is a little tardy in meeting his obligations the
+bluff letter will awaken him to the necessity of paying the bill.</p>
+
+<p>With the doctor's customers it is altogether different. He knows that he
+cannot be compelled to pay the bill, and that some other physician will
+be only too ready to come at his call.</p>
+
+<p>It is then evident that the bluff idea will not work with the man who
+knows that he can get another doctor whenever he wants one, and that he
+is so protected by the exemption laws that the bill cannot be collected
+by resorting to law. So in reaching this class we must devise other
+plans if we hope to accomplish anything. Here, my experience has shown
+that sentiment is the key note in an effective collecting letter for
+physicians. I have found that the more human interest, sentiment and
+friendly feeling that can be woven into the letter the better it is.
+Every time that I write a letter to a client I try and refer in some
+manner to the patient or to some member of the family, and try to
+impress them with the fact that I have a personal interest in them. The
+following forms are suggestive of the idea, and have proven very
+successful in my practice. The classification is, of course used with
+every account&mdash;they are all No. 1 until they fail to pay. The word
+"Class" and the number are stamped with a rubber stamp. Letters of this
+kind should be pen written&mdash;typewriter and form<span class="pagenum"><a name="Page_26" id="Page_26">[26]</a></span> letters will not
+answer, they lose the personal sentiment.</p>
+
+<p>A duplicator that will easily reproduce 100 copies of a pen written
+letter may be had for about $5, and the letters may be "formed" on this,
+leaving space in which the personal matter may be written. If properly
+done they will have the appearance of a hand written letter. Don't have
+your letters too polished. Remember you are a very busy man&mdash;just
+writing a note to a friend. Omit the rhetorical embellishments from this
+class of correspondence in all cases.</p>
+
+<p>The first of my series of letters is along the following line.</p>
+
+
+<p class="center"><span class="big">CLASS 1.</span></p>
+
+<p class="blockquot">Dear Sir:&mdash;</p>
+
+<p class="blockquot">In looking over my books with a view of raising a small amount of money,
+I note there is a balance due on your account of <b>$10.00</b>, and as you have
+always been one of my best paying patrons, I have let this run, knowing
+I could get it whenever I called on you. I always divide my accounts
+into three classes: 1. Those who I can depend upon to pay when I call on
+them. 2. Those who are slow to pay, and that I must keep after. 3. Very
+poor pay and unsatisfactory clients. Whenever one of my patrons fails to
+respond to my statements it reduces him to the next lower class.</p>
+
+<p class="blockquot">As you are one of my First Class patrons, I know you will be only too
+glad to assist<span class="pagenum"><a name="Page_27" id="Page_27">[27]</a></span> me at this time. I saw little Mary on the street the
+other day, and she is looking well and hearty. I am glad she is so well,
+as we had a hard fight to save her last spring.</p>
+
+<p class="blockquot">Wishing you health, happiness and success, I am,</p>
+
+<p class="center">Yours very truly.</p>
+
+<hr style="width: 10%;" />
+<p>Now if this fails to bring the money, we will try Class No. 2.</p>
+
+<hr style="width: 10%;" />
+<p class="center"><span class="big">CLASS 2.</span></p>
+
+<p class="blockquot">Dear Sir:&mdash;</p>
+
+<p class="blockquot">I was very much disappointed in not receiving the small amount of your
+account, <b>$10.00</b>, as you were one of my Class 1 customers, and I felt
+sure you would not fail me when I called on you. I hope you will attend
+to this at once, as I would like to place you back on my Class 1 list.</p>
+
+<p class="blockquot">A good credit is the greatest asset that any man can have, and I find I
+can only maintain my credit by making prompt payment of my bills. To do
+this I must have a prompt settlement of the bills due me. I know that
+you value a good credit, and feel sure that you will not again
+disappoint me.</p>
+
+<p class="blockquot">How is baby getting along? I guess he can almost stand by this time.
+Come in and see me any way, and we can no doubt make arrangements that
+will help us both out, and continue the best of friends.</p>
+
+<p class="center">Yours very truly.</p>
+<hr style="width: 10%;" />
+
+<p><span class="pagenum"><a name="Page_28" id="Page_28">[28]</a></span>In case he is not interested in your friendship, and does not show up
+with the money, we will try our third and last shot.</p>
+
+<hr style="width: 10%;" />
+<p class="center"><span class="big">CLASS 3.</span></p>
+
+<p class="blockquot">Dear Sir:&mdash;</p>
+
+<p class="blockquot">I am very sorry that you did not see fit to reply to my letters of <b>July
+15</b> and <b>August 15</b>. Not so much on account of your failure to pay me the
+<b>$10.00</b> which you owe, but because I dislike to lose faith in my fellow
+man, and you know it hurts a fellow when he finds his judgment was
+wrong. I have often wondered how I would feel if I knew my little child
+was up in heaven, looking down at me with her angelic eyes, wondering
+why I did not pay the doctor who worked so hard all night to give her
+ease and to keep her with me. I don't believe that I could be happy.</p>
+
+<p class="blockquot">Still <b>John</b>, I believe in you, and feel sure you will come in and see me
+about this little matter. I just can't believe I was mistaken in you.</p>
+
+<p class="blockquot">Wishing you success, I am,</p>
+
+<p class="center">Very truly yours.</p>
+<hr style="width: 10%;" />
+
+<p>The personal matter must be fitting to the case. If your patients do not
+die, you might speak of the "innocent little babe who will grow up to
+womanhood unpaid for." Lawyers in Oklahoma hold a lien on the cause of
+action until their fees are paid. Wonder how that would work with the
+medical profession?</p>
+
+<p><span class="pagenum"><a name="Page_29" id="Page_29">[29]</a></span>The point that I want to press home to you is that if you cannot get a
+settlement with sentiment, you cannot get it any other way. You cannot
+bluff them for they know they are execution proof. Read the exemption
+laws of your state and you will find that there is not a third of your
+patrons but could beat you if you tried to enforce payment by law.</p>
+
+<p>Here are some thoughts that have been worked into form letters that may
+give you an idea that you can use in some special cases:</p>
+
+<p class="blockquot">"Your continued silence after receiving our previous letters, compels us
+to infer that you neither propose nor intend to remit us the small
+balance on your account."</p>
+
+<p class="blockquot">"The amount is justly due, and we now state positively that on account
+of our having been patient, lenient and courteous with you in the past
+we cannot let the matter drop at this time by merely writing you."</p>
+
+<p class="blockquot">"From information we have received from different sources we appreciate
+the fact that you are amply able to pay the amount due."</p>
+
+<p class="blockquot">"We are placing the utmost reliance upon receiving a remittance from you
+in the next few days."</p>
+
+<p>Sometimes you can get settlement by means of a sight draft. Some people
+seem to fear a bank and will pay an account when held by a bank when
+they would pay no attention to anyone else.</p>
+
+<p><span class="pagenum"><a name="Page_30" id="Page_30">[30]</a></span>Always get an order from a corporation before rendering service. If they
+call you to attend any of their employees, have them sign an order
+before giving the case any attention, otherwise you may not be paid for
+your services. They will refuse to pay, and the patient will claim he
+did not call you. Have some order cards with you all the time for the
+signature of corporations or others who will call you to attend a
+patient who is not related to them. The following form will answer:</p>
+
+
+<p class="bqright">......................1912</p>
+
+<p class="blockquot"><b>Dr. John Smith:</b></p>
+
+<p class="blockquot">You will please attend</p>
+
+<p class="blockquot">................................................................................................</p>
+
+<p class="blockquot">during his present illness.</p>
+
+<p class="bqright">...........................................................</p>
+<hr style="width: 10%;" />
+
+<p>When some corporation or other responsible party calls you up and wants
+you to attend some one, have them sign the card, then they will be bound
+to pay if the patient fails to do so. The person representing a
+corporation should sign, as in many cases they have no authority to bind
+the company.</p>
+
+
+
+<hr style="width: 65%;" />
+<p><span class="pagenum"><a name="Page_31" id="Page_31">[31]</a></span></p>
+<p class="center"><span class="huge">CHAPTER VI</span></p>
+
+<p class="center"><span class="huge">LIMITATIONS.</span></p>
+<p>&nbsp;</p>
+
+<p>The following table gives the time an account or instrument of writing,
+(note, judgment, etc.) will survive before becoming "out-lawed" by the
+statutes of limitations in the several states.</p>
+
+<table border="0" cellpadding="0" cellspacing="0" summary="table">
+
+<tr><td>&nbsp;</td><td align="right">Open account</td><td>&nbsp;</td><td align="right">&nbsp; &nbsp; Note </td><td>&nbsp;</td><td align="right">&nbsp; &nbsp; Judgment</td></tr>
+<tr><td>&nbsp;</td><td align="right">years</td><td>&nbsp;</td><td align="right">&nbsp; &nbsp; years </td><td>&nbsp;</td><td align="right">&nbsp; &nbsp; years</td></tr>
+
+<tr><td>Alabama</td><td align="right"> 3 </td><td>&nbsp;</td><td align="right">6 </td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>Alaska</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>Arizona </td><td align="right">3</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
+<tr><td>Arkansas</td><td align="right"> 3</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>California </td><td align="right">4</td><td>&nbsp;</td><td align="right"> 4</td><td>&nbsp;</td><td align="right">5</td></tr>
+<tr><td>Colorado</td><td align="right"> 6</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">6</td></tr>
+<tr><td>Connecticut</td><td align="right">6</td><td>&nbsp;</td><td align="right">17</td><td><a name="FNanchor_1_1" id="FNanchor_1_1"></a><a href="#Footnote_1_1" class="fnanchor">[1]</a></td><td>&nbsp;</td><td>&nbsp;</td></tr>
+<tr><td>Delaware </td><td align="right"> 3</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td></tr>
+<tr><td>Florida</td><td align="right">3</td><td>&nbsp;</td><td align="right"> 5</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>Georgia</td><td align="right"> 10</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">7</td></tr>
+<tr><td>Hawaii</td><td align="right">6</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right"> 20</td></tr>
+<tr><td>Idaho </td><td align="right">4</td><td>&nbsp;</td><td align="right"> 5 </td><td>&nbsp;</td><td align="right">6</td></tr>
+<tr><td>Illinois</td><td align="right"> 5</td><td>&nbsp;</td><td align="right">10</td><td>&nbsp;</td><td align="right">10</td><td><a name="FNanchor_2_2" id="FNanchor_2_2"></a><a href="#Footnote_2_2" class="fnanchor">[2]</a></td></tr>
+<tr><td>Indiana</td><td align="right">6</td><td>&nbsp;</td><td align="right"> 10</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>Iowa</td><td align="right">5</td><td>&nbsp;</td><td align="right">10</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>Kansas</td><td align="right"> 3</td><td>&nbsp;</td><td align="right">5</td><td>&nbsp;</td><td align="right">5</td><td><a name="FNanchor_3_3" id="FNanchor_3_3"></a><a href="#Footnote_3_3" class="fnanchor">[3]</a></td></tr>
+<tr><td>Kentucky</td><td align="right">5 </td><td>&nbsp;</td><td align="right">5</td><td>&nbsp;</td><td align="right">15</td></tr>
+<tr><td>Louisiana</td><td align="right">3</td><td>&nbsp;</td><td align="right">5</td><td>&nbsp;</td><td align="right"> 10</td></tr>
+<tr><td>Massachusetts</td><td align="right">6</td><td>&nbsp;</td><td align="right"> 20</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>Michigan</td><td align="right">6 </td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>Minnesota </td><td align="right">6</td><td>&nbsp;</td><td align="right"> 6</td><td>&nbsp;</td><td align="right"> 10</td></tr>
+<tr><td>Mississippi</td><td align="right">3</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">7</td></tr>
+<tr><td>Missouri</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>Montana</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">6</td></tr>
+<tr><td>Nebraska</td><td align="right"> 4</td><td>&nbsp;</td><td align="right"> 5</td><td>&nbsp;</td><td>&nbsp;</td></tr>
+<tr><td>Nevada</td><td align="right">3</td><td>&nbsp;</td><td align="right">4</td><td>&nbsp;</td><td align="right"> 6</td></tr>
+<tr><td>New Hampshire</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right"> 20</td></tr>
+<tr><td>New Jersey</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>New Mexico</td><td align="right">4</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">7</td></tr>
+<tr><td>New York</td><td>&nbsp;</td><td>&nbsp;</td><td align="right"> 10</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>North Carolina</td><td align="right"> 3</td><td>&nbsp;</td><td align="right">3</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>North Dakota</td><td align="right">6</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td>&nbsp;<span class="pagenum"><a name="Page_32" id="Page_32">[32]</a></span></td></tr>
+<tr><td>Ohio</td><td align="right">6</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">15</td></tr>
+<tr><td>Oklahoma</td><td align="right">3</td><td>&nbsp;</td><td align="right">5</td><td>&nbsp;</td><td>&nbsp;</td></tr>
+<tr><td>Oregon</td><td align="right"> 6</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>Pennsylvania </td><td align="right">6</td><td>&nbsp;</td><td align="right"> 6</td><td>&nbsp;</td><td align="right">20</td><td><a name="FNanchor_4_4" id="FNanchor_4_4"></a><a href="#Footnote_4_4" class="fnanchor">[4]</a></td></tr>
+<tr><td>Rhode Island</td><td align="right">6</td><td>&nbsp;</td><td align="right">20</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>South Carolina</td><td align="right"> 6</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right"> 20</td></tr>
+<tr><td>South Dakota</td><td align="right"> 6</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">20</td><td><a name="FNanchor_5_5" id="FNanchor_5_5"></a><a href="#Footnote_5_5" class="fnanchor">[5]</a></td></tr>
+<tr><td>Tennessee</td><td align="right"> 6</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">10</td><td><a name="FNanchor_6_6" id="FNanchor_6_6"></a><a href="#Footnote_6_6" class="fnanchor">[6]</a></td></tr>
+<tr><td>Texas</td><td align="right"> 2</td><td>&nbsp;</td><td align="right">4</td><td>&nbsp;</td><td align="right"> 10</td></tr>
+<tr><td>Utah</td><td align="right"> 4</td><td>&nbsp;</td><td align="right"> 6</td><td>&nbsp;</td><td align="right">8</td></tr>
+<tr><td>Vermont</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
+<tr><td>Virginia</td><td align="right"> 2</td><td>&nbsp;</td><td align="right">5</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>Washington</td><td align="right">6</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">6</td></tr>
+<tr><td>West Virginia </td><td align="right"> 5</td><td>&nbsp;</td><td align="right"> 5</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>Wisconsin</td><td align="right"> 6</td><td>&nbsp;</td><td align="right">10</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>British Columbia<a name="FNanchor_7_7" id="FNanchor_7_7"></a><a href="#Footnote_7_7" class="fnanchor">[7]</a></td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
+<tr><td>Manitoba</td><td align="right">6</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>Wyoming</td><td align="right">8</td><td>&nbsp;</td><td align="right"> 5</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>New Brunswick</td><td align="right">6</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>Nova Scotia</td><td align="right"> 6</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td align="right">20</td></tr>
+<tr><td>Ontario </td><td>&nbsp;</td><td>&nbsp;</td><td align="right">6</td><td>&nbsp;</td><td align="right">10</td></tr>
+<tr><td>Quebec</td><td align="right">5</td><td><a name="FNanchor_8_8" id="FNanchor_8_8"></a><a href="#Footnote_8_8" class="fnanchor">[8]</a></td><td align="right">5</td><td>&nbsp;</td><td>&nbsp;</td></tr>
+<tr><td>Mexico</td><td align="right">1</td><td>&nbsp;</td><td align="right">3</td><td>&nbsp;</td><td>&nbsp;</td></tr></table>
+<p>&nbsp;</p>
+
+<div class="footnote"><p><a name="Footnote_1_1" id="Footnote_1_1"></a><a href="#FNanchor_1_1"><span class="label">[1]</span></a> Promissory note not negotiable.</p></div>
+
+<div class="footnote"><p><a name="Footnote_2_2" id="Footnote_2_2"></a><a href="#FNanchor_2_2"><span class="label">[2]</span></a> Justice Court. Court of Record, 20 years.</p></div>
+
+<div class="footnote"><p><a name="Footnote_3_3" id="Footnote_3_3"></a><a href="#FNanchor_3_3"><span class="label">[3]</span></a> Judgment may be kept alive by issuing execution every five
+years.</p></div>
+
+<div class="footnote"><p><a name="Footnote_4_4" id="Footnote_4_4"></a><a href="#FNanchor_4_4"><span class="label">[4]</span></a> May be revived by proof of non-payment.</p></div>
+
+<div class="footnote"><p><a name="Footnote_5_5" id="Footnote_5_5"></a><a href="#FNanchor_5_5"><span class="label">[5]</span></a> If judgment is from any other state, 10 years.</p></div>
+
+<div class="footnote"><p><a name="Footnote_6_6" id="Footnote_6_6"></a><a href="#FNanchor_6_6"><span class="label">[6]</span></a> "Where the statute of limitations of another State or
+government has created a bar to an action upon a cause accruing therein,
+while the party to be charged was a resident in such State or under such
+government, the bar is equally effectual in this State." (Code (M. &amp; V.)
+Sec. 3481.)</p></div>
+
+<div class="footnote"><p><a name="Footnote_7_7" id="Footnote_7_7"></a><a href="#FNanchor_7_7"><span class="label">[7]</span></a> "All actions for debt upon any recognizance, shall be
+commenced within twenty years after the cause of action arose."</p></div>
+
+<div class="footnote"><p><a name="Footnote_8_8" id="Footnote_8_8"></a><a href="#FNanchor_8_8"><span class="label">[8]</span></a> <span class="pagenum"><a name="Page_33" id="Page_33">[33]</a></span>"Surgeon's, physician's and dentist's accounts dating from
+the time the services or medicine is supplied."</p></div>
+<p>&nbsp;</p>
+<p>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.</p>
+
+<p>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.</p>
+
+<p>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.</p>
+
+<p>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:</p>
+
+<p>"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."</p>
+
+<p>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.</p>
+
+
+<hr style="width: 65%;" />
+<p class="center"><span class="huge">CHAPTER VII</span></p>
+
+<p class="center"><span class="huge">EXEMPTION LAWS.</span></p>
+<p>&nbsp;</p>
+
+<p>Before starting a suit to collect money due you, carefully read up on
+the exemption laws of your<span class="pagenum"><a name="Page_34" id="Page_34">[34]</a></span> 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.</p>
+
+<p>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.</p>
+
+<p>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.</p>
+
+<p>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.</p>
+
+<p>Rhode Island exempts wages due or accruing to seamen.</p>
+
+<p>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.</p>
+
+<p>Oregon exempts one gun or revolver to each white citizen over sixteen
+years of age, in addition to the other exemptions.</p>
+
+<p><span class="pagenum"><a name="Page_35" id="Page_35">[35]</a></span>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.</p>
+
+<p>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.</p>
+
+<p>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.</p>
+
+
+
+<hr style="width: 65%;" />
+<p class="center"><span class="huge">CHAPTER VIII</span></p>
+
+<p class="center"><span class="huge">EXEMPTION LAWS.</span></p>
+<p>&nbsp;</p>
+
+<p>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.</p>
+
+
+<p class="center"><span class="big">ALABAMA.</span></p>
+
+<p>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.)</p>
+
+
+<p class="center"><span class="big">ALASKA.</span><span class="pagenum"><a name="Page_36" id="Page_36">[36]</a></span></p>
+
+<p>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.</p>
+
+<p>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.</p>
+
+
+<p class="center"><span class="big">ARIZONA.</span><span class="pagenum"><a name="Page_37" id="Page_37">[37]</a></span></p>
+
+<p>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.</p>
+
+<p>Homestead. Twenty-five hundred dollars in one compact; not necessary to
+live on the same, but family must reside in Territory.</p>
+
+
+<p class="center"><span class="big">ARKANSAS.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_38" id="Page_38">[38]</a></span> 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."</p>
+
+
+<p class="center"><span class="big">CALIFORNIA.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_39" id="Page_39">[39]</a></span> 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<span class="pagenum"><a name="Page_40" id="Page_40">[40]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">COLORADO.</span></p>
+
+<p>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,<span class="pagenum"><a name="Page_41" id="Page_41">[41]</a></span> 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.</p>
+
+<p>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.</p>
+
+
+<p class="center"><span class="big">CONNECTICUT.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_42" id="Page_42">[42]</a></span> 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.</p>
+
+<p>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<span class="pagenum"><a name="Page_43" id="Page_43">[43]</a></span> 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.)</p>
+
+<p>Money due on insurance losses for exempt property, whether real or
+personal, are also exempt.</p>
+
+
+<p class="center"><span class="big">DELAWARE.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_44" id="Page_44">[44]</a></span> of personality of a deceased person before there
+is any application to the execution. Above exemptions extended to
+distress for rent.</p>
+
+
+<p class="center"><span class="big">DISTRICT OF COLUMBIA.</span></p>
+
+<p>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.)</p>
+
+<p>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.)</p>
+
+
+<p class="center"><span class="big">FLORIDA.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_45" id="Page_45">[45]</a></span> 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."</p>
+
+
+<p class="center"><span class="big">GEORGIA.</span></p>
+
+<p>The Constitution of 1877 provided: "There shall be exempt from levy and
+sale, by virtue of any process<span class="pagenum"><a name="Page_46" id="Page_46">[46]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">HAWAII.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_47" id="Page_47">[47]</a></span> 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.<span class="pagenum"><a name="Page_48" id="Page_48">[48]</a></span> But
+this exemption does not apply as against mechanics and material-men
+having liens for labor or material. (Sec. 1830.)</p>
+
+
+<p class="center"><span class="big">INDIANA.</span></p>
+
+<p>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.</p>
+
+<p>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.</p>
+
+
+<p class="center"><span class="big">IOWA.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_49" id="Page_49">[49]</a></span> 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.</p>
+
+<p>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<span class="pagenum"><a name="Page_50" id="Page_50">[50]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">KANSAS.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_51" id="Page_51">[51]</a></span> 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."</p>
+
+<p>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.)</p>
+
+<p>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.)</p>
+
+
+<p class="center"><span class="big">IDAHO.</span></p>
+
+<p>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,<span class="pagenum"><a name="Page_52" id="Page_52">[52]</a></span> 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<span class="pagenum"><a name="Page_53" id="Page_53">[53]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">ILLINOIS.</span></p>
+
+<p>HOMESTEAD. (<b>Hurd, 1067.</b>) 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<span class="pagenum"><a name="Page_54" id="Page_54">[54]</a></span> 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.</p>
+
+<p>PERSONAL PROPERTY.&mdash;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. (<b>37 Ill. App.
+489; 38 Ill. App. 269.</b>) 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. (<b>Hurd,
+1262.</b>) 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. (<b>Hurd, 1152.</b>) 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<span class="pagenum"><a name="Page_55" id="Page_55">[55]</a></span> 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. (<b>Hurd,
+1155.</b>) 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. (<b>Hurd, 1155.</b>) The law of
+exemptions applies to cases of distress for rent, except as to crops
+growing on the premises. (<b>Hurd, 1343.</b>)</p>
+
+
+<p class="center"><span class="big">KENTUCKY.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_56" id="Page_56">[56]</a></span> 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 <b>a bona fide</b> 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.</p>
+
+
+<p class="center"><span class="big">LOUISIANA.</span></p>
+
+<p>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.<span class="pagenum"><a name="Page_57" id="Page_57">[57]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">MAINE.</span></p>
+
+<p>The following <b>personal property</b> 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<span class="pagenum"><a name="Page_58" id="Page_58">[58]</a></span> 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.</p>
+
+<p>REAL ESTATE.&mdash;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.</p>
+
+
+<p class="center"><span class="big">MARYLAND.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_59" id="Page_59">[59]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">MASSACHUSETTS.</span></p>
+
+<p>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.</p>
+
+<p><span class="pagenum"><a name="Page_60" id="Page_60">[60]</a></span>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.</p>
+
+
+<p class="center"><span class="big">MICHIGAN.</span></p>
+
+<p>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.</p>
+
+<p>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<span class="pagenum"><a name="Page_61" id="Page_61">[61]</a></span> 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.</p>
+
+<p>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.</p>
+
+
+<p class="center"><span class="big">MINNESOTA.</span></p>
+
+<p>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.</p>
+
+<p>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<span class="pagenum"><a name="Page_62" id="Page_62">[62]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">MISSISSIPPI.</span></p>
+
+<p>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.</p>
+
+<p>The following property of each head of a family is also exempt: 1st. Two
+work-horses, or mules, and one<span class="pagenum"><a name="Page_63" id="Page_63">[63]</a></span> 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.</p>
+
+<p>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.</p>
+
+
+<p class="center"><span class="big">MISSOURI.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_64" id="Page_64">[64]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">MONTANA.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_65" id="Page_65">[65]</a></span> 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 <b>bona fide residents</b> 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.</p>
+
+
+<p class="center"><span class="big">NEBRASKA.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_66" id="Page_66">[66]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">NEVADA.</span></p>
+
+<p>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,<span class="pagenum"><a name="Page_67" id="Page_67">[67]</a></span> 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.</p>
+
+
+<p class="center"><span class="big">NEW HAMPSHIRE.</span></p>
+
+<p>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<span class="pagenum"><a name="Page_68" id="Page_68">[68]</a></span> 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.)</p>
+
+
+<p class="center"><span class="big">NEW JERSEY.</span></p>
+
+<p>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.)</p>
+
+
+<p class="center"><span class="big">NEW MEXICO.</span></p>
+
+<p>Every person who has a family may hold the following property exempt
+from execution, attachment, or sale: The wearing apparel of such person
+or family; the beds, bedsteads, and bedding necessary for the use of the
+same; one cooking-stove and pipe; one stove and pipe used for warming
+the dwelling; fuel<span class="pagenum"><a name="Page_69" id="Page_69">[69]</a></span> sufficient for sixty days; one cow, or if the debtor
+owns no cow, household furniture not exceeding forty dollars in value;
+two swine or the pork therefrom, or, if the debtor owns no swine,
+household furniture not exceeding fifteen dollars in value; six sheep,
+the wool shorn from them and the cloth or other articles manufactured
+therefrom, or, in lieu thereof, household furniture not exceeding twenty
+dollars in value; sufficient food for such animals for sixty days;
+Bibles, hymn-books, psalm-books, testaments, school and miscellaneous
+books used in the family, and all family pictures; provisions provided
+and designed for the use of such person or family; not exceeding fifty
+dollars in value; and such other articles of household and kitchen
+furniture, or either, necessary for such person or family, not exceeding
+two hundred dollars in value; one sewing-machine, one knitting-machine,
+one gun or pistol, and the tools or implements of debtor necessary for
+carrying on his trade or business, not exceeding one hundred and fifty
+dollars in value; the personal earnings of debtor for sixty days next
+preceding his application for such exemption, when necessary for the
+support of such debtor or his family; all articles, specimens in
+cabinets of natural history or science, except such as may be intended
+for exhibition for pecuniary gain; if engaged in agriculture; two horses
+or one yoke of cattle, with the necessary gearing for the same, and one
+wagon; if a doctor, one horse, one saddle and bridle, professional
+books, medicines and instruments not exceeding one hundred dollars in
+value; if a lawyer professional books not exceeding five hundred dollars
+in value; every person engaged in the business of draying, or carrying
+property from place to place with one horse and wagon, shall hold one
+horse, harness, dray, or wagon also exempt from execution. Every
+unmarried woman may hold exempt from execution, etc., wearing apparel
+not exceeding in value one hundred and fifty dollars; one
+sewing-machine, one knitting-machine; if engaged in teaching music, one
+piano or organ; a Bible, hymn-book, psalm-book, album, and any other
+books not exceeding in<span class="pagenum"><a name="Page_70" id="Page_70">[70]</a></span> value fifty dollar; any beneficiary fund, not
+exceeding five thousand dollars, set apart or paid by any benevolent
+association to a family of a deceased member, or to any member of such
+family, shall not be liable for the debts of such deceased member.
+Husband and wife, widow or widower, living with an unmarried daughter,
+or unmarried minor son, may hold exempt from sale or judgment of a
+family homestead not exceeding one thousand dollars in value. Any head
+of a family not the owner of a homestead may hold exempt from levy and
+sale real or personal property not exceeding five hundred dollars in
+value in addition to the chattel property otherwise by law exempted.</p>
+
+
+<p class="center"><span class="big">NEW YORK.</span></p>
+
+<p>Necessary household furniture, working tools and team, professional
+instruments, furniture and library (not exceeding in value two hundred
+and fifty dollars); groceries actually provided for family use, and
+ninety days necessary food for team, in addition to certain other
+specified articles, when owned by householder, are exempt from levy and
+sale under execution. A private burying-ground not exceeding one-quarter
+of an acre, is also exempt. Insurance money, etc., paid or to be paid to
+a member, or the widow of a member of a life or casualty corporation
+doing business upon the co-operative or assessment plan, cannot be
+reached for any debt or liability incurred before such money, etc., was
+paid. The lot and buildings, not exceeding one thousand dollars in
+value, owned and occupied by a householder having a family are exempted,
+if designated and recorded as homestead property in the office of the
+clerk of the county where it is situated. Such exemption continues after
+the owner's death for the benefit of the widow and family, so long as
+any of them continue to occupy such homestead, until the death of the
+widow and the majority of the youngest child. A married woman is
+entitled to the same homestead as a householder having a family.</p>
+
+
+<p class="center"><span class="big">NORTH CAROLINA.</span><span class="pagenum"><a name="Page_71" id="Page_71">[71]</a></span></p>
+
+<p>Personal property to the value of five hundred dollars, to be selected
+by any resident of the State, is exempt from execution; and also a
+homestead, and the dwelling and building, not exceeding one thousand
+dollars, to be selected by the owner thereof; or, in lieu thereof, any
+lot in a city, town, or village, with the dwelling and buildings used
+thereon, owned and occupied by any resident of the State, not exceeding
+the value of one thousand dollars.</p>
+
+
+<p class="center"><span class="big">NORTH DAKOTA.</span></p>
+
+<p>The following property is absolutely exempt to the head of a family from
+attachment or mesne process, and from levy and sale on execution, and
+from any other final process issued from any court: All family pictures;
+a pew or other sitting in any house of worship; a lot or lots in any
+burial-ground; the family Bible, and all school books used by the
+family, and other books used as a part of the family library, not
+exceeding in value one hundred dollars; all wearing apparel of the
+debtor and his family; the provisions for the debtor and his family
+necessary for one year's supply either provided or growing, or both, and
+fuel necessary for one year; the homestead, as defined, created, and
+limited by law. In addition to the above mentioned property, the head of
+a family may, by himself or his agent, select from all other of his
+personal property, not absolutely exempt, goods, chattels, merchandise,
+money, or other personal property, not to exceed in the aggregate one
+thousand dollars in value, which is also exempt. The library and
+instruments of any professional person, not exceeding six hundred
+dollars in value.</p>
+
+
+<p class="center"><span class="big">OHIO.</span></p>
+
+<p>Every unmarried woman may hold the following property exempt from
+execution, attachment, or sale,<span class="pagenum"><a name="Page_72" id="Page_72">[72]</a></span> to satisfy any judgment, decree, or
+debt, to wit: 1st. Wearing apparel, not exceeding one hundred dollars in
+value. 2d. One sewing-machine. 3d. One knitting-machine. 4th. Bible,
+etc., and other books not exceeding in value twenty-five dollars. Every
+person who has a family, and every widow, can hold exempt from
+execution, attachment, or sale from any debt, damage, fine, or
+amercment: 1st. Wearing apparel of such person or family necessary beds,
+etc., two stoves, and fuel for sixty days. 2d. Certain domestic animals,
+and their feed for sixty days, or, in lieu of such as the debtor has
+not, household furniture of equal value, amounting, in the aggregate to
+sixty-five dollars. 3d. Family books and pictures. 4th. Provisions to
+the amount of fifty dollars, and other necessary household furniture to
+the amount of fifty dollars. 5th. One sewing-machine, one
+knitting-machine, the tools and implements of debtor necessary for
+carrying on his or her trade or business, whether mechanical or
+agricultural, to the amount of one hundred dollars 6th. The personal
+earnings of debtor or minor child for three months previous to the
+issuing of the attachment or rendition of judgment, when necessary for
+support of debtor or his or her family. 7th. All animal, vegetable, or
+mineral specimens of natural history or science not kept for pecuniary
+gain. In addition to the above, the debtor, if a drayman, can hold one
+horse, harness, and dray; if a farmer one horse or one yoke of cattle,
+with necessary gearing for same, and one wagon; if a physician, one
+horse, one saddle and bridle, and professional books, medicine and
+instruments, not exceeding one hundred dollars in value. Husband and
+wife living together, a widower living with an unmarried daughter or
+minor son, every widow, and every unmarried female having in good faith
+the care, maintenance and custody, of any minor child or children of a
+deceased relation, residents of Ohio, and not the owner of a homestead,
+may hold other real or personal property, to be selected by such person,
+his agent or attorney, not exceeding five hundred dollars in value, in
+addition to the amount<span class="pagenum"><a name="Page_73" id="Page_73">[73]</a></span> of chattel property otherwise by law exempted,
+provided that such selection shall not be made as to wages due to the
+extent of more than ninety per cent, of such wages as against claims for
+necessaries.</p>
+
+<p>A homestead, not exceeding one thousand dollars in value, which shall
+remain exempt from sale on execution and exempt from sale under any
+order of the court so long as the widow, if she remain unmarried, or any
+unmarried minor child, resides thereon. Husband and wife living
+together, a widow or widower living with an unmarried daughter or
+unmarried minor son, may hold exempt a family homestead not exceeding
+one thousand dollars in value.</p>
+
+
+<p class="center"><span class="big">OKLAHOMA.</span></p>
+
+<p>The exemptions of the head of a family residing in the State are: 1st.
+The homestead of the family. 2d. All household and kitchen furniture.
+3d. Any lot or lots in a cemetery held for the purpose of sepulture.
+4th. All implements of husbandry used upon the farm. 5th. All tools,
+apparatus and books belonging to and used in any trade or profession.
+6th. The family library and all family portraits and pictures and
+wearing apparel. 7th. Five milk cows and their calves under six months
+old. 8th. One yoke of work oxen, with necessary yokes and chains. 9th.
+Two horses or two mules, and one wagon, cart, or dray. 10th. One
+carriage or buggy, 11th. One gun. 12th. Ten hogs. 13th. Twenty head of
+sheep. 14th. All saddles, bridles, and harness necessary for the use of
+the family. 15th. All provisions and forage on hand and growing for home
+consumption, and for use of exempt stock for one year. 16th. All current
+wages and earnings for personal or professional services earned within
+the last ninety days.</p>
+
+<p>The homestead of any family in the State within any city, town, or
+village consists of not exceeding an acre of land to be selected by
+owner, owned and occupied as a residence only, but not exceeding in
+value five thousand dollars, but in no event shall the homestead<span class="pagenum"><a name="Page_74" id="Page_74">[74]</a></span> be
+reduced to less than a quarter of an acre regardless of value. If the
+homestead is used for both residence and business purposes, the
+homestead interest shall not exceed in value five thousand dollars, and
+nothing in the laws of the United States or treaties with Indian tribes
+deprives an Indian or other allottee of the benefit of the homestead and
+exemption laws of the State.</p>
+
+<p>The exemptions reserved to a person not the head of a family are as
+follows: 1st. A lot or lots in a cemetery held for the purpose of
+sepulture. 2d. All wearing apparel. 3d. All tools, apparatus and books
+belonging to any trade or profession. 4th. One horse, bridle, and
+saddle, or one yoke of oxen. 5th. Current wages for personal services.</p>
+
+
+<p class="center"><span class="big">OREGON.</span></p>
+
+<p>The following property shall be exempt from execution, if selected and
+reserved by the judgment debtor or his agent at the time of levy, or as
+soon thereafter before sale as the same shall be known to him, and not
+otherwise. Books, pictures and musical instruments owned by any person,
+to the value of seventy-five dollars; necessary wearing apparel owned by
+any person, to the value of one hundred dollars, and, if such person be
+a householder, to each member of his family to the value of fifty
+dollars; 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 four hundred dollars; also sufficient quantity
+of food to support such team, if any, for sixty days. The word "team,"
+in this subdivision, shall not be construed to mean more than one yoke
+of oxen, or pair of horses or mules, as the case may be. Homesteads the
+actual abode of, and owned by, a family or some member thereof are
+exempt from execution.</p>
+
+<p>The following property (is exempt), if owned by a householder and in
+actual use, by and for his family,<span class="pagenum"><a name="Page_75" id="Page_75">[75]</a></span> or when being removed from one
+habitation to another on a change of residence: Ten sheep, with one
+year's fleece, or the yarn or cloth manufactured there from, 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 three months, and provisions actually provided for family
+use, and necessary for the support of such householder and family for
+six months; the seat or pew occupied by a householder, or his family, in
+a place of public worship; burial lots. Earnings or wages to the extent
+of seventy-five dollars in thirty days, are exempt if necessary to
+support family. One gun and one revolver exempt to every white male
+citizen over sixteen years of age.</p>
+
+
+<p class="center"><span class="big">PENNSYLVANIA.</span></p>
+
+<p>The law exempts from execution property, either real or personal, to the
+amount of three hundred dollars, in addition to wearing apparel, Bibles,
+and school books, if claimed by the debtor; the privilege is personal
+and may be waived at any time. The widow or children of any decedent are
+entitled to the same amount from his estate for her or their use. All
+sewing-machines belonging to private families are exempt. Non-residents
+of the State are not entitled to the exemption laws.</p>
+
+
+<p class="center"><span class="big">RHODE ISLAND.</span></p>
+
+<p>The following are exempt from attachment and execution: The necessary
+wearing apparel of a debtor and his family, his necessary working tools,
+not exceeding two hundred dollars in value; and the professional library
+of any professional man in actual practice; his household furniture and
+family stores, if a housekeeper, not exceeding three hundred dollars in
+value; one cow and one and one-half tons of hay, of a housekeeper; one
+hog and one pig, and the pork of the same, of a housekeeper; arms,
+equipments, etc., of<span class="pagenum"><a name="Page_76" id="Page_76">[76]</a></span> a militiaman, and of any person which are kept for
+use and not for sale; one pew in church; a burial lot; wages due or
+accruing to any seaman; debts secured by bills of exchange or negotiable
+promissory notes: and ten dollars due as the wages of labor except when
+action is for necessaries furnished to defendant; the salary and wages
+of the wife and minor children of any debtor; and such other property,
+real or personal, as is or shall be exempt from attachment and
+execution, either permanently or temporarily, by general or special
+acts, charters of incorporation, or by the policy of the law.</p>
+
+
+<p class="center"><span class="big">SOUTH CAROLINA.</span></p>
+
+<p>Homesteads in lands, whether held in fee or any lesser estate, to the
+value of one thousand dollars, or so much thereof as the property is
+worth if its value is less than one thousand dollars, with the yearly
+products thereof, and to every head of a family residing in this State,
+whether entitled to a homestead exemption in lands or not, personal
+property to the value of five hundred dollars, or so much thereof as the
+property is worth if its value is less than five hundred dollars.</p>
+
+
+<p class="center"><span class="big">SOUTH DAKOTA.</span></p>
+
+<p>The following property is absolutely exempt from attachment or mesne
+process, and from levy and sale on execution, and from any other final
+process issued by any court: All family pictures; a pew or other sitting
+in any house of worship; a lot or lots in any burial ground; the family
+Bible, and all school books used by the family, and all other books used
+as a part of the family library not exceeding in value two hundred
+dollars; all wearing apparel of the debtor and his family; the
+provisions for the debtor and his family necessary for one year's
+supply, either provided or growing, or both, and fuel necessary for one
+year; the homestead as defined, created, and limited<span class="pagenum"><a name="Page_77" id="Page_77">[77]</a></span> by law. In
+addition to the above-mentioned property, the debtor, if the head of a
+family, may, by himself or his agent, select from all other of his
+personal property, not to exceed in the aggregate seven hundred and
+fifty dollars in value, and if a single person, not the head of a
+family, three hundred dollars in value, which is also exempt.</p>
+
+<p>Instead of the seven hundred and fifty dollars exemption, the debtor, if
+the head of a family, may select and choose the following property,
+which shall be exempt, namely: All miscellaneous books and musical
+instruments for the use of the family, not exceeding two hundred dollars
+in value; all household and kitchen furniture, including beds, bedsteads
+and bedding, used by the debtor and his family, not exceeding two
+hundred dollars in value; and in case the debtor shall own more than two
+hundred dollars' worth of such property, he must select therefrom such
+articles to the value of two hundred dollars, leaving the remainder
+subject to legal process; two cows, five swine, two yokes of oxen or one
+span of horses or mules, twenty-five sheep and their lambs under six
+months old, and all wool of the same, and all cloth or yarn manufactured
+therefrom, the necessary food for the animals hereinbefore mentioned for
+one year, either provided or growing or both, as the debtor may choose;
+also one wagon, one sleigh, two plows, one harrow, and farming machinery
+and utensils, including tackle for team, not exceeding twelve hundred
+and fifty dollars in value; the tools and implements of any mechanic,
+whether a minor or of age, used and kept for the purpose of carrying on
+his trade or business, and, in addition thereto, stock in trade not
+exceeding two hundred dollars in value; the avails of life insurance
+policies issued payable to the order, assignees, or estate of the
+insured, and not assigned, are to the extent of five thousand dollars,
+absolutely exempt to the surviving husband, or wife or minor children of
+the insured, free from all claim of creditors of the insured.</p>
+
+<p>The homestead of the head of every family resident in this State,
+whether owned by the husband or wife,<span class="pagenum"><a name="Page_78" id="Page_78">[78]</a></span> so long as it remains a
+homestead, is absolutely exempt, except for taxes and debts contracted
+for the purchase thereof. If within a town plat it must not exceed one
+acre in extent, and if not within a town plat it must not embrace in the
+aggregate more than one hundred and sixty acres, with the house and
+buildings appurtenant thereon; and is limited to five thousand dollars
+in value. (C. C. P. Sec. 345.) If the homestead is claimed upon land,
+the title or right of possession to which was acquired or is claimed
+under the laws of the United States relating to mineral lands, the area
+of the homestead, if within a town plat, must not exceed one acre, and
+if without a town plat, must not exceed forty acres. If the title to the
+homestead has been acquired as a placer claim but has been acquired
+under the laws of Congress as a lode mining claim, the area of the
+homestead must not exceed forty acres. (L. 1909, ch. 136.) Such
+exemption continues after the debtor's death, for the benefit of the
+surviving husband or wife and children; and if both husband and wife be
+dead, until the youngest child becomes of age. (Prob. C. Sec. 153.) It
+is very doubtful, however, in view of the provisions of the State
+Constitution, if the title of the homestead can be in the wife, unless
+the husband is for some reason incapacitated.</p>
+
+
+<p class="center"><span class="big">TENNESSEE.</span></p>
+
+<p>Thirty-six dollars of the wages, salary, or income of any person drawing
+forty dollars or less per month shall be exempt from legal process at
+date of service of process.</p>
+
+<p>Household goods and provisions are exempt. The list includes practically
+every article to be found in the average home. The liberality of the law
+may be judged from the fact that one hundred gallons of sorghum molasses
+and twenty pounds of coffee are listed. The list ends with: twenty
+bushels of peanuts, three strings of red peppers, two gourds, two punger
+gourds, a carpet in actual use by the family,<span class="pagenum"><a name="Page_79" id="Page_79">[79]</a></span> not exceeding in value
+twenty-five dollars, and two hundred bushels of cotton seed.</p>
+
+<p>If the head of the family is engaged in agriculture there is further
+exempt in his hands the following property: Two plows, two hoes, one
+grubbing hoe, one cutting knife, one harvest cradle, one set of plow
+gears, one pitch-fork, one rake, three iron wedges, five head of sheep,
+and ten head of stock hogs. There is exempt in the hands of each
+mechanic in the State who is engaged in the pursuit of his trade or
+occupation one set of mechanic's tools, such as are usual and necessary
+to the pursuit of his trade; and, if he is the head of a family, two
+hundred dollars' worth of lumber or material, or products of his labor;
+also one gun in the hands of every male citizen of the age of eighteen
+years and upward, and every female who is the head of a family; to the
+heads of families fifty pounds of picked cotton and twenty-five pounds
+of wool, and a sufficient quantity of upper and sole leather to provide
+winter shoes for the family; also, three hundred pounds of tobacco in
+the hands of the actual producer; also thirty-five dollars' worth of
+roughness, to consist of oats, fodder, and hay, or either of them.</p>
+
+<p>A homestead or real estate in the possession of or belonging to each
+head of a family, and the improvements thereon, to the value in all of
+one thousand dollars, shall be exempt from sale under legal process
+during the life of such head of a family, and shall inure to the benefit
+of his widow and be exempt from sale in any way at the instance of any
+creditor or creditors during the minority of the children occupying the
+same and until the youngest child reaches the age of twenty-one years.</p>
+
+
+<p class="center"><span class="big">TEXAS.</span></p>
+
+<p>The Constitution of 1875 provides that a homestead of a family not in a
+town or city consisting of not more than two hundred acres of land,
+which may be in one or more parcels, with the improvements thereon,<span class="pagenum"><a name="Page_80" id="Page_80">[80]</a></span> or,
+if in a town or city, lot or lots, not exceeding in value five thousand
+dollars at the time of designation, without reference to the value of
+the improvements thereon is exempt, provided the same shall be used for
+the purpose of a home, or as place to exercise the calling or business
+of the head of the family.</p>
+
+<p>There is also exempted to every family, free from forced sale for debts;
+all household and kitchen furniture; any lot or lots for sepulture in a
+cemetery; all instruments of husbandry; all tools and apparatus
+belonging to any trade or profession, and all books belonging to private
+or public libraries, and family portraits and pictures, five milk cows
+and calves, two yoke of work oxen, two horses and one wagon, one
+carriage or buggy, one gun, twenty hogs, twenty head of sheep, all
+provisions and forage on hand for home consumption, all bridles,
+saddles, and harness necessary for the use of the family; and to every
+citizen not a head of a family, one horse, bridle, and saddle; all
+wearing apparel, any lot or lots for sepulture in a cemetery; all tools,
+apparatus, and books belonging to his trade, profession, or private
+library. Current wages for personal services are not subject to
+garnishment.</p>
+
+
+<p class="center"><span class="big">UTAH.</span></p>
+
+<p>The following property is exempt from execution, except on a judgment
+for the purchase price, or on a judgment of a foreclosure of a mortgage,
+or a mechanic's or laborer's lien thereon, or from sale for taxes, to
+wit: 1st. Chairs, tables, and desks of the value of two hundred dollars,
+and the library belonging to the judgment debtor, also musical
+instruments in actual use in the family. 2d. Necessary household, table,
+and kitchen furniture of the value of three hundred dollars, one
+sewing-machine, family hanging pictures, oil paintings and drawings,
+portraits and their necessary frames, provisions on hand for three
+months, two cows and their sucking calves, and two hogs and all sucking
+pigs, all wearing apparel, and<span class="pagenum"><a name="Page_81" id="Page_81">[81]</a></span> beds and bedding, and all carpets in
+use. 3d. A farmer may hold farming implements to the value of three
+hundred dollars, two oxen, horses or mules, and their harness; a cart or
+wagon; seed, grain or vegetable, for planting or sowing within six
+months, not exceeding in value two hundred dollars and crops and the
+proceeds thereof not exceeding two hundred dollars. 4th. Necessary
+tools, tool chest, and implements of a mechanic or artisan, not
+exceeding in value five hundred dollars; the seal and records of a
+notary public; the instruments and chests of a surgeon, physician,
+surveyor, and dentist, with their libraries, and the law libraries and
+office furniture of attorneys and judges, and libraries of ministers,
+and typewriters of reporters and copyist, the type, presses, and
+material of a printer or publisher, not exceeding five hundred dollars.
+5th. The cabin of a miner not exceeding five hundred dollars in value,
+also his tools and appliances, not exceeding in value five hundred
+dollars. 6th. Two oxen, or horses or mules and harness, and cart or
+wagon, or dray or truck, by which a cartman, drayman, huckster,
+teamster, or other laborer habitually earns his living; and one horse,
+harness, and vehicle of a physician, surgeon, or minister. 7th. One-half
+of the earnings of the judgment debtor for personal services rendered
+within thirty days preceding the levy if debtor is married or is head of
+a family residing in Utah and dependent upon such earnings for support.
+If his earnings are two dollars per day or less, a married man or head
+of a family is entitled to an absolute exemption of thirty dollars per
+month. Costs cannot be taxed in any proceeding to obtain levy upon
+moneys of judgments debtor earned within thirty days next preceding
+levy. 8th. All moneys, benefits, privileges, or immunities accruing in
+any manner from a life insurance on a debtor's life, when the annual
+premiums do not exceed five hundred dollars. 9th. All arms, ammunition,
+uniforms, and accoutrements required by law to be kept. 10th. To a head
+of a family homestead, to be selected by the debtor. A homestead<span class="pagenum"><a name="Page_82" id="Page_82">[82]</a></span>
+consisting of lands and appurtenances (which lands may be in one or more
+localities), not exceeding fifteen hundred dollars in value for the head
+of the family and five hundred dollars additional for his wife, and two
+hundred and fifty dollars for each other member of his family, shall be
+exempt from judgment lien and from execution or forced sale, for
+mechanics' or laborers' lien thereon, lawful mortgage thereon, or lien
+for purchase. The statute provides that the homestead exemption may be
+claimed by either the husband or the wife, and defines the terms "head
+of the family" and "members of the family." In case of sale the money
+received by the judgment debtor for value of his exemption is also
+exempt, and so, too, is insurance money when fire occurs (to the extent
+of the exemption).</p>
+
+
+<p class="center"><span class="big">VERMONT.</span></p>
+
+<p>The law exempts a homestead from attachment or levy of execution to the
+amount of five hundred dollars; also (unless turned out to the officer
+by the debtor, to be taken on the attachment in execution) such suitable
+apparel, bedding, tools, arms, and articles of household furniture as
+may be necessary for upholding life, one sewing-machine kept for use,
+one cow, the best swine, or the meat of one swine, sheep not exceeding
+in number ten, and one year's product of said sheep in wool yarn, or
+cloth, forage sufficient for keeping not exceeding ten sheep and one cow
+through one winter, ten cords of firewood or five tons of coal, twenty
+bushels of potatoes, all growing crops, ten bushels of grain, one barrel
+of flour, three swarms of bees and hives, together with their produce in
+honey, two hundred pounds of sugar, and all lettered gravestones, the
+Bibles and other books used in a family, one pew or slip in a
+meeting-house or place of religious worship, live poultry not exceeding
+in value the sum of ten dollars, the professional books and instruments
+of physicians, and the professional books of clergymen and attorneys at
+law, to the value<span class="pagenum"><a name="Page_83" id="Page_83">[83]</a></span> of two hundred dollars; and also one yoke of oxen or
+steers, as the debtor may select, two horses kept and used for
+team-work, and such as the debtor may select in lieu of oxen or steers,
+but not exceeding in value the sum of two hundred dollars, with
+sufficient forages for keeping the same through the winter; also the
+pistols, side arms, and equipments personally used by any soldier in the
+service of the United States and kept by him or his heirs as mementoes
+of his service, also one two-horse wagon with whiffle-trees and
+neck-yoke; or one ox-cart, as the debtor may choose; one sled or one set
+of traverse sleds, either for horses or oxen, as the debtor may select;
+two harnesses, two halters, two chains, one plow, and one ox-yoke, which
+with the oxen or steers or horses which the debtor may select for team
+work, shall not exceed in value two hundred and fifty dollars; also one
+tool chest kept for use by a mechanic.</p>
+
+<p>A housekeeper or head of a family has a homestead exemption from
+attachment or execution in a dwelling-house and lands appurtenant, used
+or kept as a homestead, to the value of five hundred dollars.</p>
+
+
+<p class="center"><span class="big">VIRGINIA.</span></p>
+
+<p>The exemption laws are very liberal. A householder residing in this
+State may hold exempt from levy or distress the family Bible, family
+pictures, school-books, and library for the use of the family, not
+exceeding in all one hundred dollars in value; a seat or pew in any
+house or place of public worship; a lot in a burial ground; all
+necessary wearing apparel of the debtor and his family; all beds,
+bedsteads and bedding necessary for the use of such family, and all
+stoves and appendages put up for the necessary use of the family, not
+exceeding three; one cow and her calf till one year old, one horse, six
+chairs, one table, six knives, six forks, six plates, one dozen spoons,
+two dishes, two basins, one pot, one oven, six pieces of wooden or
+earthen ware, one loom and its<span class="pagenum"><a name="Page_84" id="Page_84">[84]</a></span> appurtenances, one safe or press, one
+spinning-wheel, one pair of cards, one axe, two hoes, ten barrels of
+corn, or in lieu thereof twenty-five bushels of rye or buckwheat, five
+bushels of wheat or one barrel of flour, two hundred pounds of bacon or
+pork, three hogs, ten dollars in value of forage or hay, one
+cooking-stove and utensils for cooking therewith, and one
+sewing-machine; and, in the case of a mechanic, the tools and utensils
+of his trade, not exceeding one hundred dollars in value; and in case of
+an oysterman or fisherman, his boat and tackle, not exceeding two
+hundred dollars in value, the same shall be sold, and out of the
+proceeds the oysterman or fisherman shall first receive two hundred
+dollars in lieu of such boat and tackle; and if the householder is at
+the time actually engaged in the business of agriculture, there shall
+also be exempt from such levy or distress, while he is so engaged, to be
+selected by him or his agent, the following articles, or so many there
+he may have, to wit: one yoke of oxen, or a pair of horses or mules in
+lieu thereof (unless he selects or has selected a horse or mule under
+the preceding section, in which case he shall be entitled to select
+under this section only one), with the necessary gearings, one wagon or
+cart, two plows, one drag, one harvest cradle, one pitchfork, one rake,
+and two iron wedges; wages, owing to a laboring man being a householder,
+not exceeding fifty dollars per month, shall also be exempt from
+distress, levy, or garnishment. These embrace what is known as the Poor
+Debtor's Exemption. (<b>Code, ch. 178.</b>)</p>
+
+<p>The Homestead Exemption is as follows: Every householder residing in
+this State shall, in addition to the property or estate to hold exempt
+from levy, distress, or garnishment, under ch. 178, be entitled to
+exempt from levy, seizure, garnishment, or sale under any execution,
+order, or process issued on any demand for any debt or liability on
+contract, his real and personal estate, or either, to be selected by
+him, including money and debts due him, to the value of not exceeding
+two thousand dollars.</p>
+
+
+<p class="center"><span class="big">WEST VIRGINIA.</span><span class="pagenum"><a name="Page_85" id="Page_85">[85]</a></span></p>
+
+<p>Any husband or parent residing in this State, or the widow or infant
+children of deceased parents, may set apart his personal estate, not
+exceeding two hundred dollars in value, to be exempt from execution or
+other process. He or they may also hold a homestead of the value of one
+thousand dollars (provided the homestead is recorded among the public
+land records of the county wherein it is situate, before the debt
+against which it is claimed is contracted), as against debts created
+since. Any resident mechanic, artisan, or laborer, whether a husband or
+parent or not, may hold the working tools of his trade or occupation to
+the value of fifty dollars exempt, provided that in no case shall the
+exemption allowed any one person exceed two hundred dollars.</p>
+
+
+<p class="center"><span class="big">WASHINGTON.</span></p>
+
+<p>All real and personal estate belonging to a married woman at the time of
+her marriage, and all she subsequently acquires or becomes entitled to
+in her own right, and all her personal earnings, and rents and profits
+of such real estate, shall not be liable for her husband's debts so long
+as she or any minor heir of her body is living, but her separate
+property is liable for debts owing by her at the time of her marriage.</p>
+
+<p>To a householder, being the head of a family, a homestead of the value
+of two thousand dollars while occupied by such family, wearing apparel,
+private libraries (not to exceed five hundred dollars in value), family
+pictures, and keepsakes. To each householder one bed and bedding and one
+additional bed and bedding for each additional member of the family, and
+other household goods of the coin value of five hundred dollars.
+Provisions and fuel for family for six months. Two cows with their
+calves, five swine, two stands of bees, thirty-six domestic fowls and
+feed for six months. To a farmer one span of horses and harness, or two
+yokes of oxen, and one wagon, with<span class="pagenum"><a name="Page_86" id="Page_86">[86]</a></span> farming utensils not exceeding five
+hundred dollars in coin value, one hundred and fifty bushels of wheat,
+one hundred and fifty bushels of oats or barley, fifty bushels of
+potatoes, ten bushels of corn, and ten bushels of peas, and ten bushels
+of corn, ten bushels of peas and ten bushels of onions for seeding
+purposes. To a mechanic, the tools used to carry on his trade for the
+support of himself and family, also material of the value of five
+hundred dollars. To a physician, his library, not exceeding five hundred
+dollars in value, horse and carriage, instruments and medicines not
+exceeding two hundred dollars in coin. To attorneys and clergymen, their
+libraries, not exceeding in value of one thousand dollars, also office
+furniture, stationery and fuel not exceeding in value two hundred
+dollars. All firearms kept for use and a canoe, skiff, or small boat,
+not exceeding in value two hundred and fifty dollars. To a person
+engaged in lightering, one or more lighters or scows and a small boat,
+not exceeding the aggregate value of two hundred and fifty dollars. To a
+drayman, his team. To a person engaged in logging, three yokes of work
+oxen, and implements of the value of three hundred dollars. Proceeds or
+avails of all life and accident insurance shall be exempt from all
+liability for any debt. To any person whose exempt property is insured,
+and destroyed by fire, the insurance money coming to or belonging to the
+person thus insured to an amount equal to the exempt property thus
+destroyed. Burial lot exempt. Pension money exempt, but exemption may be
+waived.</p>
+
+
+<p class="center"><span class="big">WISCONSIN.</span></p>
+
+<p>The following personal property is exempt from seizure or sale on any
+execution and from attachment or garnishment: 1st. The family Bible. 2d.
+Family pictures and school-books. 3d. The library of the debtor. 4th.
+The seat or pew in any place of public worship. 5th. All wearing apparel
+of the debtor and his family; all stoves and appendages kept for the<span class="pagenum"><a name="Page_87" id="Page_87">[87]</a></span>
+use of the debtor and his family; all cooking utensils and all other
+household furniture not exceeding two hundred dollars in value, and one
+gun, rifle, or other firearm not exceeding fifty dollars in value. 6th.
+Two cows, ten swine, one yoke of oxen, and one horse or mule, or, in
+lieu of one yoke of oxen and horse or mule, two horses or two mules, ten
+sheep and the wool from the same, either in the raw material or
+manufactured into yarn or cloth; the necessary food for one year's
+support for all such stock, also one wagon, cart, or dray, one sleigh,
+one plow, one drag, and other farming utensils, including a tackle for
+teams, not exceeding two hundred dollars in value. 7th. The provisions
+for the debtor and his family necessary for one year's support, and fuel
+necessary for one year. 8th. The tools, implements, and stock in trade
+of any mechanic, miner, merchant, trader, or other person, used or kept
+for the purpose of carrying on his trade or business, not exceeding two
+hundred dollars in value. 9th. All sewing-machines owned by individuals
+and kept for the use of themselves or family. 10th. Any sword, plate,
+books, or other article presented or given to any person by congress,
+legislature of any of the United States, or by either body of congress
+or of such legislature, whether presented by vote or raised by
+subscription of the members of either of the aforesaid bodies, 11th.
+Printing material and press or presses used in the business of any
+printer or publisher, to an amount not exceeding fifteen hundred dollars
+in value, provided no sum exceeding four hundred dollars shall be exempt
+from payment of employees. 12th. Horses, arms, equipment, and uniforms
+of all officers, non-commissioned officers, and privates used for
+military purposes in the organized militia of the State. 13th. All
+books, maps, plates, and other papers kept or used by any person for the
+purpose of making abstracts of title to land. 14th. The interests owned
+by any inventor in any invention secured to him by letters patent of the
+United States. 15th. The earnings of all married persons and other
+persons having a family dependant<span class="pagenum"><a name="Page_88" id="Page_88">[88]</a></span> upon them for support, for three
+months next preceding the issue of an attachment, execution, or
+garnishment, to the amount of sixty dollars only for each month. Such
+exemption shall not exceed one hundred and eighty dollars in all for the
+three months. 16th. All fire-engines, apparatus, and equipments, used or
+to be used for the protection of property from fire. 17th. All moneys
+arising from insurance of any exempt property when such property has
+been destroyed by fire. 19th. All money arising on any policy of
+insurance on the life of a minor, payable to his father or mother, or
+both, shall be exempt against the creditors of such father or mother,
+but not against the creditors of such minor. Certain other life
+insurance moneys are also exempt. 20th. All cemetery lots owned by
+individuals and all monuments therein, the coffins and other articles
+for the burial of any dead person, and the tombstone or monuments for
+his grave, by whomsoever purchased. 21st. Pensions paid policemen,
+firemen, their widows or minor children. 22d. Shares of the value of one
+thousand dollars at time of withdrawal in a local building and loan
+association held by one not owning a homestead which is exempt. A
+homestead to be selected by the owner, consisting, when not included in
+any city or village, of any quantity of land not exceeding forty acres,
+used for agricultural purposes, and when included in any city or
+village, of any quantity of land not exceeding one-fourth of an acre and
+the dwelling-house thereon and its appurtenances owned and occupied by
+any resident of the State, not exceeding five thousand dollars in value,
+is exempt. Proceeds of homestead not exceeding five thousand dollars are
+exempt for two years. Husband cannot assign exempt wages except by a
+written instrument signed by wife with two witnesses, nor for a longer
+period than two months in advance.</p>
+
+
+<p class="center"><span class="big">WYOMING.</span></p>
+
+<p>Every householder being the head of a family, and every resident who has
+attained the age of sixty years,<span class="pagenum"><a name="Page_89" id="Page_89">[89]</a></span> is entitled to a homestead not
+exceeding in value fifteen hundred dollars, exempt from execution or
+attachment for any debt, contract, or civil obligation, while such
+homestead is actually occupied as such by the owner thereof, or his or
+her family. The homestead may consist of a house and lot or lots in any
+town or city, or a farm of not more than one hundred and sixty acres.</p>
+
+<p>Besides the homestead above mentioned, the wearing apparel of every
+person is exempt from judicial or ministerial process; also the
+following property when owned by any person being the head of a family
+and residing with the same, to wit: the family Bible, pictures, and
+school-books; a lot in any cemetery or burial ground; furniture,
+bedding, provisions, and such other articles as the debtor may select,
+not to exceed in all the value of five hundred dollars, to be
+ascertained by the appraisment of three disinterested householders;
+provided that no personal property of any person about to remove or
+abscond from the State shall be exempt. The tools, teams, and
+implements, or stock in trade of a mechanic, miner, or other person, and
+used and kept for the purpose of carrying on his trade or business, is
+exempt to a value not exceeding three hundred dollars; also the library,
+instruments or implements of any professional man, not to exceed in
+value three hundred dollars.</p>
+
+
+<p class="center"><span class="big">BRITISH COLUMBIA.</span></p>
+
+<p>Personal property to be selected by the debtor to the value of five
+hundred dollars is exempt from execution. Under the Homestead Act lands
+to the value of twenty-five hundred dollars may be registered as a
+homestead, and are then exempt from seizure or sale.</p>
+
+
+<p class="center"><span class="big">MANITOBA.</span></p>
+
+<p>1st. Bedding and furniture not exceeding five hundred dollars. (This
+exemption does not apply, where<span class="pagenum"><a name="Page_90" id="Page_90">[90]</a></span> claim, for which distress warrant has
+issued, is for wages.) 2d. Necessary clothing for judgment debtor and
+his family. 3d. Twelve volumes of books and the books of a professional
+man, one axe, one saw, one gun, six traps. 4th. Food for judgment debtor
+and family for eleven months if in possession. 5th. Three horses, mules,
+or oxen, six cows, ten sheep, ten pigs, fifty fowl, and food for the
+same during eleven months, provided that the exemption as to horses over
+four years of age shall apply only in case they are used by the judgment
+debtor in earning his living. 6th. Tools and implements up to five
+hundred dollars. 7th. Farm lands up to one hundred and sixty acres
+actually resided upon, cultivated by the judgment debtor, or used for
+grazing or other purposes, and the houses, stables, barns on the farm
+lands resided upon by judgment debtor. 8th. The actual residence or
+house of any person other than a farmer, provided the same does not
+exceed in value fifteen hundred dollars. 9th. All the necessary seeds of
+various varieties or roots for proper seeding and cultivation of eighty
+acres. 10th. Insurance on exemptions also exempt. There are no
+exemptions in cases of judgments for board and lodgings. No article is
+exempt when judgment was for purchase price of article seized.</p>
+
+
+<p class="center"><span class="big">NOVA SCOTIA.</span></p>
+
+<p>The necessary wearing apparel and bedding and bedsteads of the debtor
+and his family, and the tools and instruments of his trade or calling to
+the value of thirty dollars, one stove, and his last cow, cooking
+utensils, six each of knives, forks, plates, cups, saucers, spoons,
+chairs, one shovel, one table, teapot, jug, spinning-wheel, weaving
+loom, ten religious volumes, food and fuel for thirty days, two sheep,
+one hog, and food for same and cow for thirty days shall be exempt from
+execution.</p>
+
+
+<p class="center"><span class="big">NEW BRUNSWICK.</span><span class="pagenum"><a name="Page_91" id="Page_91">[91]</a></span></p>
+
+<p>Wearing apparel, bedding, kitchen utensils, and tools of trade or
+calling to the value of one hundred dollars.</p>
+
+
+<p class="center"><span class="big">ONTARIO.</span></p>
+
+<p>The following chattels are exempt from seizure under any writ of
+execution whatever, and after the death of the debtor are exempt from
+the claims of his creditors: Furniture, bedding, and wearing apparel not
+exceeding in value one hundred and fifty dollars; fuel and provisions
+not exceeding in value forty dollars; animals not exceeding in value
+seventy-five dollars, and food therefor for thirty days; tools to the
+value of one hundred dollars; one dog and fifteen hives of bees. Free
+grants and homesteads to actual settlers in the districts of Algoma and
+Nipissing, and of certain lands between the River Ottawa and the
+Georgian Bay, are also free from creditor's claims.</p>
+
+
+<p class="center"><span class="big">QUEBEC.</span></p>
+
+<p>The debtor may select and withdraw from seizure: 1st. The bed, bedding
+and bedsteads in use by him and his family. 2d. The ordinary and
+necessary wearing apparel of himself and his family. 3d. Two stoves and
+their pipes, one pot-hook and its accessories, one pair of andirons, one
+pair of tongs, and one shovel 4th. All the cooking utensils, knives,
+forks, spoons, and crockery in use by the family, two tables, two
+cupboards or dressers, one lamp one mirror, one washing stand with its
+toilet accessories, two trunks or valises, the carpets or matting
+covering the floors, one clock, one sofa, and twelve chairs, provided
+that the total value of such effects does not exceed the sum of fifty
+dollars. 5th. All spinning-wheels and weaving looms intended for
+domestic use, one axe, one saw, one gun, six traps, such fishing-nets,
+lines,<span class="pagenum"><a name="Page_92" id="Page_92">[92]</a></span> and seines as are in common use, one tub, one washing machine
+one wringer, one sewing-machine, two pails, three flat-irons, one
+blacking-brush, one scrubbing-brush, one broom. 6th. Fifty volumes of
+books, and all drawings and paintings executed by the debtor or the
+members of his family, for their use. 7th. Fuel and food sufficient for
+the debtor and his family for three months. 8th. One span of plow-horses
+or a yoke of oxen; one horse, one summer vehicle and one winter vehicle,
+and harness used by a carter or driver for earning his livelihood; one
+cow, two pigs, four sheep, the wool from such sheep, the cloth
+manufactured from such wool, and the hay and other fodder intended for
+the feeding of said animals; and, moreover, the following agricultural
+tools and implements; one plow, one harrow, one working sleigh, one
+tumbril, one hay-cart with its wheels, and all harness necessary and
+intended for farming purposes. 9th. Books relating to the profession,
+art, or trade of the debtor, to the value of two hundred dollars. 10th.
+Tools and implements or other chattles ordinarily used in his
+profession, art, or trade to the value of two hundred dollars, 11th.
+Bees to the extent of fifteen hives.</p>
+
+<p>The following are exempt from seizure: Consecrated vessels and things
+used for religious worship; family portraits; immovables by a donor or
+testator, or by law, to be exempt from seizure, and sums of money or
+objects given or bequeathed upon the condition of their being exempt
+from seizure; old age annuities created by the act of Parliament of
+Canada, alimentary allowances granted by a court, and sums of money or
+pensions given as alimony, even though the donor or testator has not
+expressly declared them to be exempt from seizure (they may, however, be
+seized for alimentary debts); pensions granted by financial and other
+institutions to their employees; pay and pensions of persons belonging
+to the army or to the navy; the salaries of some public officers and
+professors, tutors, school teachers, and public officers; salaries of
+some public officers and employees of the Province,<span class="pagenum"><a name="Page_93" id="Page_93">[93]</a></span> and salaries of
+city and town clerks, and of other municipal officers and employees and
+of city and town assessors in incorporated cities or towns, are seizable
+for one-fifth of every monthly salary not exceeding one thousand dollars
+per annum; one-fourth of every monthly salary exceeding one thousand
+dollars, but not exceeding two thousand dollars per annum, and one-third
+of every monthly salary exceeding two thousand dollars per annum.
+Four-fifths of the salary, remuneration, or earnings of members of the
+Corporation of Pilots for and below the harbor of Quebec for the
+pilotage of vessels are exempt from seizure. All other salaries and
+wages are exempt from seizure for four-fifths when they do not exceed
+three dollars per day; three-quarters when they exceed three dollars but
+do not exceed six dollars per day; and two-thirds when they exceed six
+dollars per day. There are also special exemptions in favor of settlers
+and fishermen.</p>
+
+<p><span class="pagenum"><a name="Page_94" id="Page_94">[94]</a></span></p>
+
+
+
+<hr style="width: 65%;" />
+<p><span class="pagenum"><a name="Page_95" id="Page_95">[95]</a></span></p>
+<p class="center"><span class="huge"><i>INDEX.</i></span></p>
+
+
+<p>
+Accounts<br />
+<span style="margin-left: 1em;">Close collection, <a href="#Page_17">17</a></span><br />
+<span style="margin-left: 1em;">Items over year apart, <a href="#Page_33">33</a></span><br />
+<span style="margin-left: 1em;">Payment on, revives, <a href="#Page_33">33</a></span><br />
+<br />
+Attitude<br />
+<span style="margin-left: 1em;">Toward Debtors, <a href="#Page_11">11</a></span><br />
+<span style="margin-left: 2.5em;">"&nbsp; &nbsp; &nbsp; the poor, <a href="#Page_14">14</a></span><br />
+<span style="margin-left: 2.5em;">"&nbsp; &nbsp; &nbsp; off-color women, <a href="#Page_15">15</a></span><br />
+<span style="margin-left: 2.5em;">"&nbsp; &nbsp; &nbsp; children, <a href="#Page_15">15</a></span><br />
+<br />
+Bookkeeping<br />
+<span style="margin-left: 1em;">Systems, <a href="#Page_19">19</a></span><br />
+<span style="margin-left: 1em;">Original entry, <a href="#Page_19">19</a></span><br />
+<span style="margin-left: 1em;">Marks and Ciphers, <a href="#Page_19">19</a></span><br />
+<span style="margin-left: 1em;">Charity practice, <a href="#Page_20">20</a></span><br />
+<br />
+Checks<br />
+<span style="margin-left: 1em;">Post-dated, <a href="#Page_23">23</a></span><br />
+<span style="margin-left: 1em;">Due on Sunday or holiday, <a href="#Page_23">23</a></span><br />
+<span style="margin-left: 1em;">Changing date makes void, <a href="#Page_23">23</a></span><br />
+<span style="margin-left: 1em;">Not dated, never payable, <a href="#Page_23">23</a></span><br />
+<span style="margin-left: 1em;">Are orders, <a href="#Page_23">23</a></span><br />
+<span style="margin-left: 1em;">Do not hold, <a href="#Page_23">23</a></span><br />
+<span style="margin-left: 1em;">If not paid, <a href="#Page_23">23</a></span><br />
+<span style="margin-left: 1em;">Certified, <a href="#Page_24">24</a></span><br />
+<span style="margin-left: 1em;">Erase endorsement, <a href="#Page_24">24</a></span><br />
+<br />
+Collectors<br />
+<span style="margin-left: 1em;">On commission, <a href="#Page_7">7</a></span><br />
+<span style="margin-left: 1em;">Office girl best, <a href="#Page_17">17</a></span><br />
+<br />
+Corporation orders, <a href="#Page_30">30</a><br />
+<br />
+Discounting bills, <a href="#Page_9">9</a><br />
+<br />
+Forms<span class="pagenum"><a name="Page_96" id="Page_96">[96]</a></span><br />
+<span style="margin-left: 1em;">Letter when debtor fails to keep appointment, <a href="#Page_18">18</a></span><br />
+<span style="margin-left: 1em;">Collecting letters, bluff, <a href="#Page_24">24</a></span><br />
+<span style="margin-left: 1em;">Sentiment, <a href="#Page_25">25</a></span><br />
+<span style="margin-left: 1em;">Class, <a href="#Page_25">25</a></span><br />
+<span style="margin-left: 1em;">Pen written, <a href="#Page_25">25</a></span><br />
+<span style="margin-left: 2em;">Class 1, <a href="#Page_26">26</a></span><br />
+<span style="margin-left: 2em;">Class 2, <a href="#Page_27">27</a></span><br />
+<span style="margin-left: 2em;">Class 3, <a href="#Page_28">28</a></span><br />
+<span style="margin-left: 2em;">Personal, <a href="#Page_28">28</a></span><br />
+<span style="margin-left: 2em;">Items for, <a href="#Page_29">29</a></span><br />
+<span style="margin-left: 1em;">Order-note, <a href="#Page_22">22</a></span><br />
+<span style="margin-left: 1em;">Statement, <a href="#Page_21">21</a></span><br />
+<br />
+Exemptions, <a href="#Page_33">33</a><br />
+<span style="margin-left: 1em;">Provisions for physicians, <a href="#Page_34">34</a></span><br />
+<span style="margin-left: 1em;">Runs to widows and minors, <a href="#Page_34">34</a></span><br />
+<span style="margin-left: 1em;">Not certain claims, <a href="#Page_34">34</a></span><br />
+<span style="margin-left: 1em;">Not for fines, Tennessee, <a href="#Page_34">34</a></span><br />
+<span style="margin-left: 1em;">Wages of seamen, Rhode Island, <a href="#Page_34">34</a></span><br />
+<span style="margin-left: 1em;">Homestead not, Pennsylvania, <a href="#Page_34">34</a></span><br />
+<span style="margin-left: 1em;">Gun and revolver, Oregon, <a href="#Page_34">34</a></span><br />
+<span style="margin-left: 1em;">Public buildings, <a href="#Page_35">35</a></span><br />
+<span style="margin-left: 1em;">Property, selection, <a href="#Page_35">35</a></span><br />
+<span style="margin-left: 1em;">Until youngest child of age, <a href="#Page_35">35</a></span><br />
+<span style="margin-left: 1em;">Laws, liberal, <a href="#Page_14">14</a>-<a href="#Page_34">34</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; North Dakota, liberal, <a href="#Page_34">34</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Alabama, <a href="#Page_35">35</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Alaska, <a href="#Page_36">36</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Arizona, <a href="#Page_37">37</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Arkansas, <a href="#Page_37">37</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; California, <a href="#Page_38">38</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Colorado, <a href="#Page_40">40</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Connecticut, <a href="#Page_41">41</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Delaware, <a href="#Page_43">43</a></span><span class="pagenum"><a name="Page_97" id="Page_97">[97]</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Dist. of Columbia, <a href="#Page_44">44</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Florida, <a href="#Page_44">44</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Georgia, <a href="#Page_45">45</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Hawaii, <a href="#Page_46">46</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Indiana, <a href="#Page_48">48</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Iowa, <a href="#Page_48">48</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Illinois, <a href="#Page_53">53</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Idaho, <a href="#Page_51">51</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Kansas, <a href="#Page_50">50</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Kentucky, <a href="#Page_55">55</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Louisiana, <a href="#Page_56">56</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Maine, <a href="#Page_57">57</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Maryland, <a href="#Page_58">58</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Massachusetts, <a href="#Page_59">59</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Michigan, <a href="#Page_60">60</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Minnesota, <a href="#Page_61">61</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Mississippi, <a href="#Page_62">62</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Missouri, <a href="#Page_63">63</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Montana, <a href="#Page_64">64</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Nebraska, <a href="#Page_65">65</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Nevada, <a href="#Page_66">66</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; New Hampshire, <a href="#Page_67">67</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; New Jersey, <a href="#Page_68">68</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; New Mexico, <a href="#Page_68">68</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; New York, <a href="#Page_70">70</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; North Carolina, <a href="#Page_71">71</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; North Dakota, <a href="#Page_71">71</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Ohio, <a href="#Page_71">71</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Oklahoma, <a href="#Page_73">73</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Oregon, <a href="#Page_74">74</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Pennsylvania, <a href="#Page_75">75</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Rhode Island, <a href="#Page_75">75</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; South Carolina, <a href="#Page_76">76</a></span><span class="pagenum"><a name="Page_98" id="Page_98">[98]</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; South Dakota, <a href="#Page_76">76</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Tennessee, <a href="#Page_78">78</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Texas, <a href="#Page_79">79</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Utah, <a href="#Page_80">80</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Vermont, <a href="#Page_82">82</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Virginia, <a href="#Page_83">83</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; West Virginia, <a href="#Page_85">85</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Washington, <a href="#Page_85">85</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Wisconsin, <a href="#Page_86">86</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Wyoming, <a href="#Page_88">88</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; British Columbia, <a href="#Page_89">89</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Manitoba, <a href="#Page_89">89</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Nova Scotia, <a href="#Page_90">90</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; New Brunswick, <a href="#Page_91">91</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Quebec, <a href="#Page_91">91</a></span><br />
+<span style="margin-left: 2em;">"&nbsp; &nbsp;&nbsp; Ontario, <a href="#Page_91">91</a></span><br />
+<br />
+Judgments, foreign, Oklahoma, <a href="#Page_33">33</a><br />
+<span style="margin-left: 8.2em;">West Virginia, <a href="#Page_33">33</a></span><br />
+<br />
+Limitations, All States, <a href="#Page_33">33</a><br />
+<br />
+Padding accounts, <a href="#Page_15">15</a><br />
+<br />
+Proper time to collect, <a href="#Page_16">16</a><br />
+<br />
+Notes, <a href="#Page_18">18</a><br />
+<br />
+Sight Draft, <a href="#Page_29">29</a><br />
+<br />
+Successful Physician, the, <a href="#Page_7">7</a><br />
+<br />
+Loans, <a href="#Page_12">12</a></p>
+
+
+
+
+
+<hr style="width: 65%;" />
+<p><span class="pagenum"><a name="Page_99" id="Page_99">[99]</a></span></p>
+
+<p class="center"><span class="huge"><i>The Physician's</i><br/>
+<i>Improved Account System</i></span></p>
+<p>&nbsp;</p>
+
+<div class="figright"><img src="images/ad-1.jpg" alt="" /></div>
+
+<p>The card ledger is the up-to-date book-keeping system and is being used
+for all kinds of accounts.</p>
+
+<p>It is the simplest and best method a doctor can use. With it there are
+no dead accounts to handle (when an account is paid the card is
+transferred to the closed accounts); no indexing to do, the cards being
+filed in alphabetical order; there is a great economy of time, the
+statement of an account is always ready when a client asks for it;
+because of this, collections are made prompter and easier.</p>
+
+<p><b>The Physician's Account System</b> consists of a handsome quarter-sawed,
+dust-proof oak box (like the illustration shown) 5&times;6&times;9 inches, with a
+hinged lid, 500 buff cards, 3&times;5 inches, ruled on both sides, and two
+sets (A to Z) of alphabet guide cards, one set for the open accounts,
+the other for the closed accounts, and a movable metal partition to
+separate the open from the closed accounts.</p>
+
+<p>Additional cards for this outfit may be secured at low cost, and as dead
+accounts may after a time be filed away, it constitutes a perpetual and
+very inexpensive ledger or account system.</p>
+
+<p>Hundreds of physicians are using this system, and have nothing but
+praise for it; not one has raised an objection to it.</p>
+
+<p><b>Don't</b> spend a lot of money for an elaborate accounting system. No matter
+what you pay you cannot find as simple, convenient and satisfactory
+system as this.</p>
+
+<p class="center"><b>Price, Complete In Oak Cabinet, with Pocket Call Book $5.00</b></p>
+<hr style="width: 10%;" />
+<p class="center"><span class="big"><b><i>Physicians Drug News, &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Newark, N. J.</i></b></span></p>
+
+<hr style="width: 65%;" />
+
+<p><span class="pagenum"><a name="Page_100" id="Page_100">[100]</a></span></p>
+<p class="center"><i>In connection with our account system we supply a</i></p>
+
+<p class="center"><span class="huge"><i>Physicians Practical Call Book</i></span></p>
+
+<p class="center"><i>for recording daily calls</i></p>
+<p>&nbsp;</p>
+<p>"The object of this book is to furnish physicians with a simple and
+convenient method of recording calls, in as small compass as possible."</p>
+
+<p>It is perpetual; may be begun at any time. It is elastic; if one double
+page is not sufficient, two may be employed.</p>
+
+<div class="figcenter"><img src="images/ad-2.jpg" alt="" /></div>
+
+<p>It is free from the mass of printed matter which cumbers up the average
+call book and nearly all of which is unnecessary.</p>
+
+<p>Size 7&times;4 inches. Handsomely bound, gilt edges, with flap.</p>
+
+<p class="center"><span class="big"><i>Price $1.00</i></span></p>
+
+<p class="center">With name on, stamped in gold $1.25</p>
+
+<hr style="width: 10%;" />
+<p class="center"><span class="big"><b><i>Physicians Drug News, &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Newark, N. J.</i></b></span></p>
+
+<hr style="width: 65%;" />
+
+<p class="center"><span class="huge">TRANSCRIBER'S NOTES:</span></p>
+<p>&nbsp;</p>
+
+<p>
+Punctuation has been corrected without note.<br />
+<br />
+Inconsistencies in spelling and hyphenation have been retained from the original.<br />
+<br />
+Page 1 in the Table of Contents has been corrected to Page 7.<br/>
+<br/>
+Obvious typographical errors have been corrected as follows:<br />
+<span style="margin-left: 1em;">Page 16: I changed to 1</span><br />
+<span style="margin-left: 1em;">Page 21: acounts changed to accounts</span><br />
+<span style="margin-left: 1em;">Page 50: individal changed to individual</span><br />
+<span style="margin-left: 1em;">Page 51: libary changed to library</span><br />
+<span style="margin-left: 1em;">Page 55: Ilinois changed to Illinois</span><br />
+<span style="margin-left: 1em;">Page 57: usefruct changed to usufruct</span><br />
+<span style="margin-left: 1em;">Page 67: minor changed to miner</span><br />
+<span style="margin-left: 4.7em;">debtors changed to debtor's</span><br />
+<span style="margin-left: 4.7em;">calender changed to calendar</span><br />
+<span style="margin-left: 1em;">Page 68: virture changed to virtue</span><br />
+<span style="margin-left: 1em;">Page 70: owners changed to owner's</span><br />
+<span style="margin-left: 1em;">Page 79: pusuit changed to pursuit</span><br />
+<span style="margin-left: 1em;">Page 95: Dicounting changed to Discounting</span><br />
+<span style="margin-left: 1em;">Page 99: Newark, N. changed to Newark, N. J.</span><br />
+<br />
+On page 40, note that <i>16th</i> is missing in the original text.<br />
+</p>
+
+
+
+
+
+
+
+
+<pre>
+
+
+
+
+
+End of Project Gutenberg's How to Collect a Doctor Bill, by Frank P. Davis
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+Project Gutenberg's How to Collect a Doctor Bill, by Frank P. Davis
+
+This eBook is for the use of anyone anywhere at no cost and with
+almost no restrictions whatsoever. You may copy it, give it away or
+re-use it under the terms of the Project Gutenberg License included
+with this eBook or online at www.gutenberg.org
+
+
+Title: How to Collect a Doctor Bill
+
+Author: Frank P. Davis
+
+Release Date: October 13, 2011 [EBook #37748]
+
+Language: English
+
+Character set encoding: ASCII
+
+*** START OF THIS PROJECT GUTENBERG EBOOK HOW TO COLLECT A DOCTOR BILL ***
+
+
+
+
+Produced by David Garcia, David E. Brown, Bryan Ness and
+the Online Distributed Proofreading Team at
+https://www.pgdp.net (This book was produced from scanned
+images of public domain material from the Google Print
+project.)
+
+
+
+
+
+
+
+
+
+ _HOW TO COLLECT
+ A DOCTOR BILL_
+
+
+ BY
+ FRANK P. DAVIS, M. D.
+
+ Secretary Oklahoma State Board of Medical Examiners, 1908-11.
+ Superintendent Oklahoma State Institution for Feeble Minded,
+ 1910-11. Member County, State and American Medical Association.
+ Member American School Hygiene Association. Member State and
+ National Eclectic Associations. Member Oklahoma Association of
+ Charities and Corrections. Member Oklahoma Press Association. Member
+ Southwestern Medical Association. Late Editor Davis' Magazine of
+ Medicine, Etc.
+
+
+ Publishers
+ PHYSICIANS DRUG NEWS CO.
+ NEWARK, N. J., U. S. A.
+ 1913
+
+
+ COPYRIGHT 1913 BY
+ FRANK P. DAVIS, M. D.
+
+
+
+
+Contents
+
+
+ Page
+
+CHAPTER I
+The Successful Physician 1
+
+CHAPTER II
+Attitude Toward Debtors 11
+
+CHAPTER III
+Proper Time to Collect 16
+
+CHAPTER IV
+Books and Bookkeeping 19
+
+CHAPTER V
+Letters and Forms 24
+
+CHAPTER VI
+Statutes of Limitations 31
+
+CHAPTER VII
+Exemption Laws and Their Application 33
+
+CHAPTER VIII
+Extracts from Exemption Laws of All States 35
+
+
+
+
+PREFACE
+
+
+My excuse for presenting this little book to the profession is that I
+have often felt the want of just such information as is herein
+contained. In fourteen years of practice I have made it a point to study
+my patients and the business problems that confront the man in our
+profession. Some of the things that I have learned are embodied in this
+book. Taking my professional experience as a whole I have collected over
+=ninety per cent= of my accounts.
+
+If this book shall be the means of causing any physician to study the
+business side of professional life, and get what is due him, I will feel
+that I have not worked in vain.
+
+Enid, Okla., June 6, 1912.
+
+ FRANK P. DAVIS, M. D.
+
+
+
+
+CHAPTER I
+
+THE SUCCESSFUL PHYSICIAN.
+
+
+A man with a bulging forehead once said that "Life is what you make it."
+This is very true in the profession of medicine. The successful
+physician must live in the manner of successful men. To do this, most
+men must live upon the income from their practice. If the physician
+properly cares for his wife and children, he must realize on his
+investment--his medical education. A man's first duty is to his own, and
+it is written that the man who fails to collect that which is due him,
+and "provides not for his own, and especially for those of his own
+house, is worse than an infidel."
+
+To successfully conduct any enterprise it is necessary to adopt business
+methods. System is the key-note of modern business, and the simplest
+system is the best. A cash system is by far the simplest.
+
+No man can succeed in practice, nor can he be considered a safe medical
+adviser so long as he is handicapped by poverty, a worried mind or poor
+health; or if he is compelled to dodge around corners to escape his
+creditors.
+
+There are men who tell us that they are not in practice so much for
+money as for the glory and honor of the profession. If these men are
+sincere, I pity them from the bottom of my heart, and feel sorry for
+their wives and children. Nor can I understand where the profession can
+gain much honor from men who are financial failures. Not that money is
+the only thing for which we should strive, but that the man who provides
+not for his own, cannot be representative of the noble profession of
+medicine. Also, I have observed that the path of glory leads in the
+direction of the cemetery, and checks on the National Bank of Fame are
+generally protested when the rent comes around.
+
+The applause and compliments of the multitude are no doubt sweet, but it
+only lulls to rest the voice of duty, and fails to provide sustenance
+for those dependent upon us. Man cannot live on air alone--even though
+it be flavored by the ambrosia of sweet compliments and the hypnosis of
+applause. Again, I have observed that a larger crowd will turn out any
+time to see a man hung than to compliment him on a duty well performed.
+
+The man who answers calls at all hours of the day and night, for any and
+every one who may request his services; with no assurance of ever
+receiving pay; and who is afraid to demand settlement for fear of losing
+practice, is not competent to conduct his own affairs, much less to
+practice medicine. It is this class of men who make dead-beats of our
+patrons, and thus reduce the income of physicians to a point where a
+bare existence is all we can hope for.
+
+To be a safe medical advisor requires that the mind be free from the
+petty cares of life. He should live in a manner in keeping with the
+dignity of the profession to which he has given his life. He must have a
+neat office, wear good clothes, have a happy home and a contented mind.
+
+It is well to achieve the reputation of being an indefatigable and
+shrewd collector. It pays. It will influence your regular patrons to pay
+more promptly. It will also help to keep away those who trespass upon
+your time and never pay you. The only sure way to hold practice is to
+require your patrons to pay their bills promptly. If they do not owe you
+they are not so liable to avoid you and cease to employ you. Let a
+family once get greatly in arrears, then it will happen that--not having
+the cheek to face you--they will call another physician, and give every
+reason but the true one for deserting you. Thus, through your own
+neglect you lose patronage, friends and your good name and reputation.
+The public will never place any higher value on your services than you
+do yourself. The death-knell of any physician's success is tolled when
+he becomes known as a "cheap doctor."
+
+Not only must you require others to pay you, but you must also pay your
+own bills. Physicians, as a rule, are considered poor pay by business
+men. It is a very good rule in life to discount all bills that you owe,
+and never to discount a bill due you. Make it a rule to never owe any
+man anything, and to have as few owe you as possible.
+
+Many physicians will cut their bills to whatever the debtor cares to
+pay. In this way they lose a large part of their fees, and achieve the
+reputation of being poor business men.
+
+I heard an old Arkansas doctor relate his experience in discounting a
+bill that well illustrates the weakness of many physicians. A client
+owed him $60, and after the account had run about six months, the man
+came in and said, "Doc, I hain't got the money, but if you will cut that
+bill in two I'll borrow it from my father-in-law." The doctor thought
+$30 would be better than waiting, so agreed. Three months later the man
+returned and said, "Doc, I couldn't get the money from my father-in-law,
+but I have a fat hog I can sell and get some money if you will cut that
+bill in two." The account was growing old and the doctor thought he had
+better take the $15, so he said all right. Six months from that time the
+fellow hove in view again. This time he said, "Doc, my wife thought we
+needed that hog for meat and I couldn't get her consent to sell it, but
+I have a job now, and if you will cut that bill in two, I'll pay you."
+This time the doctor thought he saw $7.50 in sight, so again he agreed.
+"All right, Doc," said the debtor, "as soon as I get in a few weeks
+work, I'll be in and pay you." The doctor said the fellow did come
+around a few months later and began a similar story, but he told him to
+go to a country where rotary snow plows are not much in demand.
+
+One of the greatest mistakes is in allowing accounts for different cases
+to accumulate until the amount becomes so large that it is difficult to
+pay. It is always best to require settlement as soon after each case is
+dismissed as possible. In sending statements, be careful to itemize by
+cases only, as "John, fever, $15," "Wife, confinement, $25," etc. I
+seldom give the disease unless it is some special case that required
+much attention. In some cases it refreshes their memory when reference
+is made to the disease.
+
+You must know your business. Give every man a square deal, and require
+others to do the same by you. When you have completed your work,
+remember the advice of old Prof. Joslyn, "Get money, still get money,
+boy, no matter by what means" so long as it is justly due you for
+services rendered. If you fail to require your patrons to pay you for
+your services, you have not done your full duty.
+
+
+
+
+CHAPTER II
+
+ATTITUDE TOWARD DEBTORS.
+
+
+A fundamental principle in being a good collector is to never lose the
+good will of your patrons. So long as you are on friendly terms with a
+man you can approach him and talk over the matter. It will be easy to
+keep advised as to what he is doing, and when he is expecting to receive
+money. The time will come sometime when he can pay at least a part or
+secure your claim. We must not lose sight of the fact that in this
+country poor men sometimes become rich, and rich men sometimes become
+poor, and we should deal with them accordingly. It is poor business
+policy to permit well-to-do clients to run up big bills, and at the same
+time hound your poor patrons.
+
+One of the easiest ways to collect a bill, when they have persistently
+failed to pay, is to loan them some money. This plan is fully covered in
+the following editorial from =Davis' Magazine of Medicine=.
+
+"Let us now consider the investment of the doctor's savings. His fees
+are received in small sums, generally ranging from a few dollars to a
+hundred dollars at a time. He seldom has over a few hundred dollars on
+hand at any one time. And failing to find a good place to invest such
+sums as he has, he becomes a prey for the stock companies and the land
+sharks, where he can make his investment on the installment plan. Most
+physicians are earnestly seeking a safe investment for these small sums
+of money, but very few have found a plan that appeals to them. Most of
+the advice one gets from the journals is 'Don't' or to invest in farm
+mortgages. When he looks around for a farm mortgage he finds that the
+small amount of money he has to loan will not meet the requirements of
+the man who desires the loan. Even should he find a small loan that he
+could handle, the interest would be so low, that it would produce a very
+small income after paying taxes. I believe the doctor's earnings should
+net him ten per cent, and be in such form that he can realize on them in
+case of emergency. To take chances on getting a greater rate of interest
+would be to accept too great risk, and a less rate would be poor
+business policy.
+
+"The problem simmers down to about this: How can we invest small sums,
+from twenty-five to one hundred dollars, so they will be safe, and earn
+at least ten per cent interest?"
+
+I solved this problem several years ago while engaged in general country
+practice. In fact, it can be applied better in the country than in the
+city. The plan is this, loan your money to your slow pay patrons. Sounds
+risky, don't it? I have found it to prove a success. I learned that most
+of my poor pay or slow pay patrons were always ready to borrow money,
+and that they could generally secure me with chattel mortgages, or get
+good men to sign their notes. The note and mortgage always covered the
+amount loaned and the amount of my bill. There are few who cannot give
+you suitable security, and these few should be turned over to the other
+doctor who is practicing for the love and honor of the profession.
+
+"When it is known that you have a little money loaned out, and that you
+will only loan to those who have you for their physician, your practice
+will steadily grow."
+
+Be on your guard and do not permit your old accounts to become
+"outlawed" by the statutes of limitations of your State. This may be
+prevented in a measure by getting a small payment from time to time on
+account, as the law of limitations does not apply until the lapse of the
+period of time named in the law, after the last payment on the account
+or note.
+
+The exemption laws of most states are so liberal that a very small per
+cent. of physician's bills could be collected by law, should the debtor
+elect to take advantage of the exemption law. The only safe method is to
+put it up to your client as a debt of honor, and depend upon their
+inherent honesty and pride. It does no good to sue a man for a doctor
+bill except in extreme cases. You will lose more than you will gain. Not
+only will you in all probability lose the account and expenses, but you
+will make a lot of enemies, who will injure your practice more than the
+amount of the bill.
+
+Treat your poor patrons with the same respect and courtesy that you do
+rich ones. Mr. Smith will do his best to pay you, while Old Bill Smith
+will not exert himself very much to balance your ledger. Then above all
+treat the woman in the flowered Mother-Hubbard as if she were the Queen
+of Sheba, and the off-color lady from the red-light district as you
+would the President of the Purity Society. The child that is ragged and
+dirty should receive the same cordial attention as the one in silks.
+When the time comes that you cannot treat all your patrons as you would
+like for them to treat you if your positions were reversed, it is time
+for you to "Fold up your tent like the Arab and silently steal away,"
+your usefulness is at an end. The day when you can make money in that
+location has passed.
+
+Be kind to little children. Women and children furnish the greater part
+of our patrons. Men do not count for much in the practice of
+medicine,--unless you are a G-U specialist. I have always found that
+where grandma and the children liked me, that I had no trouble in
+getting practice or in collecting my money.
+
+Do not pad your accounts. Charge what you consider your services worth,
+and then stick to it. Deal a square hand to all. The golden rule is just
+as bright and as true today as it was thousands of years ago, and it is
+not recorded that any man was ever hung that lived up to it. After you
+have done your full duty =demand= that your patrons do their duty by you.
+Keep after the money that is justly due you. Get money; but get it
+honestly. You will be criticised by some, and cussed by others, but in
+the words of Carrie Nation, "Why care for the criticism of men who
+change and die?"
+
+And finally remember, that in this world there is nothing that will pay
+dividends equal to smiles--unless it is gall, and do not forget the
+injunction of the prophet, "Physician, 'heel' thyself," lest in old age
+the world will say, "Well done, good and faithful servant; enter
+thou--into the poor house."
+
+
+
+
+CHAPTER III
+
+PROPER TIME TO COLLECT.
+
+
+"To every thing there is a season, and a time to every purpose under the
+sun."--Eccle. 3: 1.
+
+The time to collect depends to a considerable extent upon the location
+and the class of patronage. In cities, as a rule, collections should be
+made weekly, as many patrons move frequently, and you lose track of
+them. It is proper and wise to present your bill as early after the
+service is rendered as possible. Bills should be presented to working
+men at the time of their regular payday. In country practice I have
+found it best to send statements monthly and to require settlement
+quarterly by cash or note. I have adopted this rule in a cotton country
+where it was the rule to only pay the doctor once a year, if at all.
+Farmers and planters can borrow money to pay the doctor as well as they
+can to pay farm hands and cotton-choppers, or at least can give notes
+bearing interest.
+
+When a man consults you and commences to run down some other doctor,
+require him to pay cash. He's in bad with the other fellow. Dead-beats
+should never be temporized with. Don't do a man's practice in the hope
+that he will pay you, when you know that he has beat the other fellow.
+
+While every case is to a certain extent a rule unto itself, yet, there
+are a few essentials that are necessary to make a success in collecting.
+The two principle rules are, to keep everlastingly after them, and never
+to lose their friendship. So long as you are on good terms there is
+hope.
+
+Keep your accounts collected closely. The man who carries more than
+one-third of his business on his books is a business failure. Old
+accounts breed knockers. Go thou to the lawyer and consider his
+ways--then cinch the money.
+
+Never employ a collector on commission. Your office girl will prove the
+best collector if you have not time to attend to it yourself. In fact,
+for general collecting, she will prove the best collector you can get.
+Give her an honorium in addition to her salary if she makes good. At
+many places the collector will be informed that the party she is seeking
+is not at home, or is not in the office. Instruct her to stay until they
+return, even if she finds it necessary to take her sewing along, and
+spend the day. Frequently the party desired is just hiding in another
+room, waiting until the collector leaves. Rather than stand the siege of
+a determined collector they will sometimes pay the bill. The collector
+should carry a note-book and jot down just what the debtor has to say.
+This should be done in the presence of the debtor. Collectors should
+always try to get something on account, even if only 25 or 50 cents. It
+keeps the account alive, and helps defray expenses.
+
+Take notes if you find it impossible to get the cash. Have them well
+secured if possible. Where you cannot get security get at least two
+names on the note. Two dead-beats are better on a note than one on the
+books, but, better still, get the "order note" shown on another page of
+this book. If you take unsecured notes have them to mature in not to
+exceed thirty days. Don't overlook the fact that a married woman's note
+is valueless in many states.
+
+Frequently a debtor will promise to pay at a certain day, and then
+usually fails to show up. When he makes the promise, make a note of the
+time in your note-book. If he fails to keep the appointment, write him a
+nice letter, something along this line:
+
+Dear Sir:--
+
+I am sorry that I was not in the office on the 15th. when you called to
+settle your account. When we were talking about the matter the other day
+I neglected to tell you that if I was not in the office when you called
+you could pay the office girl, and that she would give you a receipt for
+the amount.
+
+I hope that you are well and prosperous, and that little =Mary= has fully
+regained her strength.
+
+If I am not in when you come up again, just pay the amount to the girl
+and it will be all right.
+
+Thanking you for your attention to this matter, and wishing you success,
+I remain,
+
+ Yours very truly,
+
+
+This will generally bring him in with many excuses and some money.
+
+
+
+
+CHAPTER IV
+
+BOOKKEEPING AND STATEMENTS.
+
+
+A simple system of keeping accounts is necessary. There are many systems
+on the market, ranging all the way from the simple blank ledger to the
+elaborate desk systems. I prefer the card system or the single book. As
+only records of original entry are accepted in courts as evidence of
+account, a complicated system would hardly be suited to the average
+physician. The entry must be so clear and simple that any ordinary
+person can readily understand the account, hence, any system that
+depends upon ciphers or marks is valueless. A physician that is a good
+bookkeeper can no doubt handle the complicated systems successfully,
+but as I was not trained as a bookkeeper, the simplest, clear, legal
+system meets my needs.
+
+Always enter each day's work on the day it is done. Don't wait until
+tomorrow, or next Sunday to make up your books. By cultivating the habit
+you can get as much pleasure out of entering charges in your books as
+you could from some calls. I have seen the time when I got more real joy
+out of receipting one bill than I would in going seven miles in the
+country on a stormy night to see a dead-beat. Life is but a joke, but it
+isn't wise to let the dead-beat have the joke on you all the time.
+
+Don't scatter your accounts on the book. Keep them close together and
+they will be seen more frequently. It is better to run over the pages
+when entering charges than to refer to the index, as you will be
+reminded of other entries that should be made, and accounts that need
+looking after.
+
+Once an account goes on your books, never lose sight of it or give up
+until it is settled, or otherwise disposed of. It is a bad habit to skip
+an account when making out statements. Treat them all alike. It may be
+advisable to classify your accounts, but you should never fail to push
+the collection of every account on your books.
+
+In charity practice, enter on your book at the regular rate, and credit
+to charity to balance. In this way you keep an account of the extent of
+your contributions to charities.
+
+Keep a stub of each statement you send out so that your client can not
+bring in an old one and dispute your account. The following form will
+meet every requirement for a statement. By retaining the stub you have a
+complete record of your statements.
+
+ No................| STATEMENT
+ Name..............| .......................19..
+ Address...........| Mr................................
+ Date sent.........| To J. M. SMITH, M.D. Dr.
+ Previous bill sent| To Professional services
+ ..................| to date - - - $...........
+ Am't paid.........| All accounts are due and payable
+ Collector.........| when services are rendered.
+
+The best way to hold practice is to collect your accounts. More people
+change doctors because they owe big bills than for any other reason.
+
+Never tell a debtor that you are hard up and need the money. He won't
+believe you, and will not only neglect to pay you, but will change to
+some other doctor. Tell them that you must have the money because it is
+yours and that you want the profit that may be made with it. Put it up
+to them as a plain business proposition and loan them the amount if they
+pay you interest and give good security. They will respect you when you
+make them pay. A man is judged in this country by his business success.
+Most men would rather pay a lawyer a thousand dollars to keep them out
+of the penitentiary for a year, than to pay a doctor fifty dollars to
+keep them out of hell for a life time.
+
+Office and transient practice should be cash or an order note. The
+following form will prove valuable:
+
+ ..............191..
+
+ After date, for value received, I promise to pay
+ ............. or order...........Dollars,
+ the same to be paid in...............payments of
+ $.............each, until the sum of $............
+ has been paid.
+
+ For Value Received, I, the undersigned, hereby
+ sell, assign, transfer and set over unto..............
+ all my right, title and interest in and to all of my
+ salary, wages or any moneys due, or to become due,
+ to the amount of.................Dollars, from any
+ person, firm or corporation, and order the said amount
+ to be paid to the bearer out of the first moneys due
+ me after the presentation of a copy of this instrument.
+ I hereby irrevocably waive all exemptions or
+ other rights I may have by means of any law of
+ any state in which I now, or may hereafter be employed
+ or reside. I agree to pay all costs and attorney's
+ fees that may be incurred in collecting the
+ above amount.
+
+ Name.................................
+
+ Occupation.............. Address..................
+ Employed by............. Address..................
+
+I have this form printed on cards and file them in a card file. This
+contract note not only helps to get the money, but it solves the problem
+of holding chronics and venerals. It is seldom necessary to present the
+order for payment. When you write a letter advising your client that you
+will be compelled to present the order to his employer if he doesn't
+come in and see you, he will show up in a very short time.
+
+Subscribe to the Merchant's Exchange. If a man will not pay his store
+bills you cannot expect him to pay his doctor. Get the cash when you
+find his name on the list, or let the other doctor have the case.
+
+After entering an account on your books, make no rebates or discounts.
+Buy a hog for four times its value, if necessary, but don't discount
+your bill.
+
+If account is paid by check, remember the following points:
+
+When a check is post-dated (dated ahead), if payed before the date
+mentioned, the money can be recovered.
+
+When post-dated checks fall due on Sunday or a legal holiday they should
+be presented on the day following.
+
+Changing the dates of checks without the consent of the drawers will
+make the checks void.
+
+Checks that are not dated, or that do not contain any statement when
+they are to be paid, are never payable.
+
+Bank checks are but orders on the bank for the payment of money, and are
+payable in the order in which they are presented at the bank.
+
+Do not hold checks, but present them for payment as soon as possible.
+
+If a check is not paid on proper presentation, resort may be made to the
+original claim. Have the banker endorse the reason for non-payment on
+the check.
+
+Certified checks are checks that have been endorsed by the bank, and
+constitute payment as to the persons drawing them.
+
+If a check is turned down at the bank notify the drawer at once.
+
+If you receive a check and endorse it and place in your bank for
+collection, and it is turned down, do not return it to the drawer until
+you get a remittance to cover, without first erasing your endorsement.
+
+
+
+
+CHAPTER V
+
+FORMS AND COLLECTING LETTERS.
+
+
+Nearly every form of letter that has been devised for collecting
+physicians accounts has been based upon those used by installment houses
+and those in general use by wholesale merchants who deal with retail
+dealers. They all carry the bluff idea. This is all right in dealing
+with installment customers with whom you have a contract that will take
+away the goods purchased, or with retail merchants who know they must
+meet their obligations if they continue in business. The credit men of
+mercantile institutions keep tab on their customers through the local
+merchants exchange and the commercial agencies, and are in a position to
+know to what extent it is safe to extend credit. The merchant cannot
+refuse to pay his bills and go to another wholesale house and buy
+goods, hence if he is a little tardy in meeting his obligations the
+bluff letter will awaken him to the necessity of paying the bill.
+
+With the doctor's customers it is altogether different. He knows that he
+cannot be compelled to pay the bill, and that some other physician will
+be only too ready to come at his call.
+
+It is then evident that the bluff idea will not work with the man who
+knows that he can get another doctor whenever he wants one, and that he
+is so protected by the exemption laws that the bill cannot be collected
+by resorting to law. So in reaching this class we must devise other
+plans if we hope to accomplish anything. Here, my experience has shown
+that sentiment is the key note in an effective collecting letter for
+physicians. I have found that the more human interest, sentiment and
+friendly feeling that can be woven into the letter the better it is.
+Every time that I write a letter to a client I try and refer in some
+manner to the patient or to some member of the family, and try to
+impress them with the fact that I have a personal interest in them. The
+following forms are suggestive of the idea, and have proven very
+successful in my practice. The classification is, of course used with
+every account--they are all No. 1 until they fail to pay. The word
+"Class" and the number are stamped with a rubber stamp. Letters of this
+kind should be pen written--typewriter and form letters will not
+answer, they lose the personal sentiment.
+
+A duplicator that will easily reproduce 100 copies of a pen written
+letter may be had for about $5, and the letters may be "formed" on this,
+leaving space in which the personal matter may be written. If properly
+done they will have the appearance of a hand written letter. Don't have
+your letters too polished. Remember you are a very busy man--just
+writing a note to a friend. Omit the rhetorical embellishments from this
+class of correspondence in all cases.
+
+The first of my series of letters is along the following line.
+
+
+CLASS 1.
+
+Dear Sir:--
+
+In looking over my books with a view of raising a small amount of money,
+I note there is a balance due on your account of =$10.00=, and as you have
+always been one of my best paying patrons, I have let this run, knowing
+I could get it whenever I called on you. I always divide my accounts
+into three classes: 1. Those who I can depend upon to pay when I call on
+them. 2. Those who are slow to pay, and that I must keep after. 3. Very
+poor pay and unsatisfactory clients. Whenever one of my patrons fails to
+respond to my statements it reduces him to the next lower class.
+
+As you are one of my First Class patrons, I know you will be only too
+glad to assist me at this time. I saw little Mary on the street the
+other day, and she is looking well and hearty. I am glad she is so well,
+as we had a hard fight to save her last spring.
+
+Wishing you health, happiness and success, I am,
+
+ Yours very truly.
+
+
+
+Now if this fails to bring the money, we will try Class No. 2.
+
+
+CLASS 2.
+
+Dear Sir:--
+
+I was very much disappointed in not receiving the small amount of your
+account, =$10.00=, as you were one of my Class 1 customers, and I felt
+sure you would not fail me when I called on you. I hope you will attend
+to this at once, as I would like to place you back on my Class 1 list.
+
+A good credit is the greatest asset that any man can have, and I find I
+can only maintain my credit by making prompt payment of my bills. To do
+this I must have a prompt settlement of the bills due me. I know that
+you value a good credit, and feel sure that you will not again
+disappoint me.
+
+How is baby getting along? I guess he can almost stand by this time.
+Come in and see me any way, and we can no doubt make arrangements that
+will help us both out, and continue the best of friends.
+
+ Yours very truly.
+
+
+In case he is not interested in your friendship, and does not show up
+with the money, we will try our third and last shot.
+
+
+CLASS 3.
+
+Dear Sir:--
+
+I am very sorry that you did not see fit to reply to my letters of =July
+15= and =August 15=. Not so much on account of your failure to pay me the
+=$10.00= which you owe, but because I dislike to lose faith in my fellow
+man, and you know it hurts a fellow when he finds his judgment was
+wrong. I have often wondered how I would feel if I knew my little child
+was up in heaven, looking down at me with her angelic eyes, wondering
+why I did not pay the doctor who worked so hard all night to give her
+ease and to keep her with me. I don't believe that I could be happy.
+
+Still =John=, I believe in you, and feel sure you will come in and see me
+about this little matter. I just can't believe I was mistaken in you.
+
+Wishing you success, I am,
+
+ Very truly yours.
+
+
+The personal matter must be fitting to the case. If your patients do not
+die, you might speak of the "innocent little babe who will grow up to
+womanhood unpaid for." Lawyers in Oklahoma hold a lien on the cause of
+action until their fees are paid. Wonder how that would work with the
+medical profession?
+
+The point that I want to press home to you is that if you cannot get a
+settlement with sentiment, you cannot get it any other way. You cannot
+bluff them for they know they are execution proof. Read the exemption
+laws of your state and you will find that there is not a third of your
+patrons but could beat you if you tried to enforce payment by law.
+
+Here are some thoughts that have been worked into form letters that may
+give you an idea that you can use in some special cases:
+
+"Your continued silence after receiving our previous letters, compels us
+to infer that you neither propose nor intend to remit us the small
+balance on your account."
+
+"The amount is justly due, and we now state positively that on account
+of our having been patient, lenient and courteous with you in the past
+we cannot let the matter drop at this time by merely writing you."
+
+"From information we have received from different sources we appreciate
+the fact that you are amply able to pay the amount due."
+
+"We are placing the utmost reliance upon receiving a remittance from you
+in the next few days."
+
+Sometimes you can get settlement by means of a sight draft. Some people
+seem to fear a bank and will pay an account when held by a bank when
+they would pay no attention to anyone else.
+
+Always get an order from a corporation before rendering service. If they
+call you to attend any of their employees, have them sign an order
+before giving the case any attention, otherwise you may not be paid for
+your services. They will refuse to pay, and the patient will claim he
+did not call you. Have some order cards with you all the time for the
+signature of corporations or others who will call you to attend a
+patient who is not related to them. The following form will answer:
+
+ ......................1912
+
+ =Dr. John Smith:=
+
+ You will please attend
+
+ ......................................................
+
+ during his present illness.
+
+ ..................................
+
+
+When some corporation or other responsible party calls you up and wants
+you to attend some one, have them sign the card, then they will be bound
+to pay if the patient fails to do so. The person representing a
+corporation should sign, as in many cases they have no authority to bind
+the company.
+
+
+
+
+CHAPTER VI
+
+LIMITATIONS.
+
+
+The following table gives the time an account or instrument of writing,
+(note, judgment, etc.) will survive before becoming "out-lawed" by the
+statutes of limitations in the several states.
+
+ Open account Note Judgment
+ years years years
+
+Alabama 3 6 20
+Alaska 6 10
+Arizona 3
+Arkansas 3 10
+California 4 4 5
+Colorado 6 6 6
+Connecticut 6 17[1]
+Delaware 3 6
+Florida 3 5 20
+Georgia 10 6 7
+Hawaii 6 6 20
+Idaho 4 5 6
+Illinois 5 10 10[2]
+Indiana 6 10 20
+Iowa 5 10 20
+Kansas 3 5 5[3]
+Kentucky 5 5 15
+Louisiana 3 5 10
+Massachusetts 6 20 20
+Michigan 6 10
+Minnesota 6 6 10
+Mississippi 3 6 7
+Missouri 10
+Montana 6
+Nebraska 4 5
+Nevada 3 4 6
+New Hampshire 20
+New Jersey 20
+New Mexico 4 6 7
+New York 10 20
+North Carolina 3 3 10
+North Dakota 6 6
+Ohio 6 6 15
+Oklahoma 3 5
+Oregon 6 6 10
+Pennsylvania 6 6 20[4]
+Rhode Island 6 20 20
+South Carolina 6 6 20
+South Dakota 6 6 20[5]
+Tennessee 6 10[6]
+Texas 2 4 10
+Utah 4 6 8
+Vermont
+Virginia 2 5 10
+Washington 6 6
+West Virginia 5 5 10
+Wisconsin 6 10 20
+British Columbia[7]
+Manitoba 6 10
+Wyoming 8 5 10
+New Brunswick 6 6 20
+Nova Scotia 6 20
+Ontario 6 10
+Quebec 5[8] 5
+Mexico 1 3
+
+FOOTNOTES:
+
+[1] Promissory note not negotiable.
+
+[2] Justice Court. Court of Record, 20 years.
+
+[3] Judgment may be kept alive by issuing execution every five years.
+
+[4] May be revived by proof of non-payment.
+
+[5] If judgment is from any other state, 10 years.
+
+[6] "Where the statute of limitations of another State or government has
+created a bar to an action upon a cause accruing therein, while the
+party to be charged was a resident in such State or under such
+government, the bar is equally effectual in this State." (Code (M. & V.)
+Sec. 3481.)
+
+[7] "All actions for debt upon any recognizance, shall be commenced
+within twenty years after the cause of action arose."
+
+[8] "Surgeon's, physician's and dentist's accounts dating from the time
+the services or medicine is supplied."
+
+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.)
+
+
+NEW MEXICO.
+
+Every person who has a family may hold the following property exempt
+from execution, attachment, or sale: The wearing apparel of such person
+or family; the beds, bedsteads, and bedding necessary for the use of the
+same; one cooking-stove and pipe; one stove and pipe used for warming
+the dwelling; fuel sufficient for sixty days; one cow, or if the debtor
+owns no cow, household furniture not exceeding forty dollars in value;
+two swine or the pork therefrom, or, if the debtor owns no swine,
+household furniture not exceeding fifteen dollars in value; six sheep,
+the wool shorn from them and the cloth or other articles manufactured
+therefrom, or, in lieu thereof, household furniture not exceeding twenty
+dollars in value; sufficient food for such animals for sixty days;
+Bibles, hymn-books, psalm-books, testaments, school and miscellaneous
+books used in the family, and all family pictures; provisions provided
+and designed for the use of such person or family; not exceeding fifty
+dollars in value; and such other articles of household and kitchen
+furniture, or either, necessary for such person or family, not exceeding
+two hundred dollars in value; one sewing-machine, one knitting-machine,
+one gun or pistol, and the tools or implements of debtor necessary for
+carrying on his trade or business, not exceeding one hundred and fifty
+dollars in value; the personal earnings of debtor for sixty days next
+preceding his application for such exemption, when necessary for the
+support of such debtor or his family; all articles, specimens in
+cabinets of natural history or science, except such as may be intended
+for exhibition for pecuniary gain; if engaged in agriculture; two horses
+or one yoke of cattle, with the necessary gearing for the same, and one
+wagon; if a doctor, one horse, one saddle and bridle, professional
+books, medicines and instruments not exceeding one hundred dollars in
+value; if a lawyer professional books not exceeding five hundred dollars
+in value; every person engaged in the business of draying, or carrying
+property from place to place with one horse and wagon, shall hold one
+horse, harness, dray, or wagon also exempt from execution. Every
+unmarried woman may hold exempt from execution, etc., wearing apparel
+not exceeding in value one hundred and fifty dollars; one
+sewing-machine, one knitting-machine; if engaged in teaching music, one
+piano or organ; a Bible, hymn-book, psalm-book, album, and any other
+books not exceeding in value fifty dollar; any beneficiary fund, not
+exceeding five thousand dollars, set apart or paid by any benevolent
+association to a family of a deceased member, or to any member of such
+family, shall not be liable for the debts of such deceased member.
+Husband and wife, widow or widower, living with an unmarried daughter,
+or unmarried minor son, may hold exempt from sale or judgment of a
+family homestead not exceeding one thousand dollars in value. Any head
+of a family not the owner of a homestead may hold exempt from levy and
+sale real or personal property not exceeding five hundred dollars in
+value in addition to the chattel property otherwise by law exempted.
+
+
+NEW YORK.
+
+Necessary household furniture, working tools and team, professional
+instruments, furniture and library (not exceeding in value two hundred
+and fifty dollars); groceries actually provided for family use, and
+ninety days necessary food for team, in addition to certain other
+specified articles, when owned by householder, are exempt from levy and
+sale under execution. A private burying-ground not exceeding one-quarter
+of an acre, is also exempt. Insurance money, etc., paid or to be paid to
+a member, or the widow of a member of a life or casualty corporation
+doing business upon the co-operative or assessment plan, cannot be
+reached for any debt or liability incurred before such money, etc., was
+paid. The lot and buildings, not exceeding one thousand dollars in
+value, owned and occupied by a householder having a family are exempted,
+if designated and recorded as homestead property in the office of the
+clerk of the county where it is situated. Such exemption continues after
+the owner's death for the benefit of the widow and family, so long as
+any of them continue to occupy such homestead, until the death of the
+widow and the majority of the youngest child. A married woman is
+entitled to the same homestead as a householder having a family.
+
+
+NORTH CAROLINA.
+
+Personal property to the value of five hundred dollars, to be selected
+by any resident of the State, is exempt from execution; and also a
+homestead, and the dwelling and building, not exceeding one thousand
+dollars, to be selected by the owner thereof; or, in lieu thereof, any
+lot in a city, town, or village, with the dwelling and buildings used
+thereon, owned and occupied by any resident of the State, not exceeding
+the value of one thousand dollars.
+
+
+NORTH DAKOTA.
+
+The following property is absolutely exempt to the head of a family from
+attachment or mesne process, and from levy and sale on execution, and
+from any other final process issued from any court: All family pictures;
+a pew or other sitting in any house of worship; a lot or lots in any
+burial-ground; the family Bible, and all school books used by the
+family, and other books used as a part of the family library, not
+exceeding in value one hundred dollars; all wearing apparel of the
+debtor and his family; the provisions for the debtor and his family
+necessary for one year's supply either provided or growing, or both, and
+fuel necessary for one year; the homestead, as defined, created, and
+limited by law. In addition to the above mentioned property, the head of
+a family may, by himself or his agent, select from all other of his
+personal property, not absolutely exempt, goods, chattels, merchandise,
+money, or other personal property, not to exceed in the aggregate one
+thousand dollars in value, which is also exempt. The library and
+instruments of any professional person, not exceeding six hundred
+dollars in value.
+
+
+OHIO.
+
+Every unmarried woman may hold the following property exempt from
+execution, attachment, or sale, to satisfy any judgment, decree, or
+debt, to wit: 1st. Wearing apparel, not exceeding one hundred dollars in
+value. 2d. One sewing-machine. 3d. One knitting-machine. 4th. Bible,
+etc., and other books not exceeding in value twenty-five dollars. Every
+person who has a family, and every widow, can hold exempt from
+execution, attachment, or sale from any debt, damage, fine, or
+amercment: 1st. Wearing apparel of such person or family necessary beds,
+etc., two stoves, and fuel for sixty days. 2d. Certain domestic animals,
+and their feed for sixty days, or, in lieu of such as the debtor has
+not, household furniture of equal value, amounting, in the aggregate to
+sixty-five dollars. 3d. Family books and pictures. 4th. Provisions to
+the amount of fifty dollars, and other necessary household furniture to
+the amount of fifty dollars. 5th. One sewing-machine, one
+knitting-machine, the tools and implements of debtor necessary for
+carrying on his or her trade or business, whether mechanical or
+agricultural, to the amount of one hundred dollars 6th. The personal
+earnings of debtor or minor child for three months previous to the
+issuing of the attachment or rendition of judgment, when necessary for
+support of debtor or his or her family. 7th. All animal, vegetable, or
+mineral specimens of natural history or science not kept for pecuniary
+gain. In addition to the above, the debtor, if a drayman, can hold one
+horse, harness, and dray; if a farmer one horse or one yoke of cattle,
+with necessary gearing for same, and one wagon; if a physician, one
+horse, one saddle and bridle, and professional books, medicine and
+instruments, not exceeding one hundred dollars in value. Husband and
+wife living together, a widower living with an unmarried daughter or
+minor son, every widow, and every unmarried female having in good faith
+the care, maintenance and custody, of any minor child or children of a
+deceased relation, residents of Ohio, and not the owner of a homestead,
+may hold other real or personal property, to be selected by such person,
+his agent or attorney, not exceeding five hundred dollars in value, in
+addition to the amount of chattel property otherwise by law exempted,
+provided that such selection shall not be made as to wages due to the
+extent of more than ninety per cent, of such wages as against claims for
+necessaries.
+
+A homestead, not exceeding one thousand dollars in value, which shall
+remain exempt from sale on execution and exempt from sale under any
+order of the court so long as the widow, if she remain unmarried, or any
+unmarried minor child, resides thereon. Husband and wife living
+together, a widow or widower living with an unmarried daughter or
+unmarried minor son, may hold exempt a family homestead not exceeding
+one thousand dollars in value.
+
+
+OKLAHOMA.
+
+The exemptions of the head of a family residing in the State are: 1st.
+The homestead of the family. 2d. All household and kitchen furniture.
+3d. Any lot or lots in a cemetery held for the purpose of sepulture.
+4th. All implements of husbandry used upon the farm. 5th. All tools,
+apparatus and books belonging to and used in any trade or profession.
+6th. The family library and all family portraits and pictures and
+wearing apparel. 7th. Five milk cows and their calves under six months
+old. 8th. One yoke of work oxen, with necessary yokes and chains. 9th.
+Two horses or two mules, and one wagon, cart, or dray. 10th. One
+carriage or buggy, 11th. One gun. 12th. Ten hogs. 13th. Twenty head of
+sheep. 14th. All saddles, bridles, and harness necessary for the use of
+the family. 15th. All provisions and forage on hand and growing for home
+consumption, and for use of exempt stock for one year. 16th. All current
+wages and earnings for personal or professional services earned within
+the last ninety days.
+
+The homestead of any family in the State within any city, town, or
+village consists of not exceeding an acre of land to be selected by
+owner, owned and occupied as a residence only, but not exceeding in
+value five thousand dollars, but in no event shall the homestead be
+reduced to less than a quarter of an acre regardless of value. If the
+homestead is used for both residence and business purposes, the
+homestead interest shall not exceed in value five thousand dollars, and
+nothing in the laws of the United States or treaties with Indian tribes
+deprives an Indian or other allottee of the benefit of the homestead and
+exemption laws of the State.
+
+The exemptions reserved to a person not the head of a family are as
+follows: 1st. A lot or lots in a cemetery held for the purpose of
+sepulture. 2d. All wearing apparel. 3d. All tools, apparatus and books
+belonging to any trade or profession. 4th. One horse, bridle, and
+saddle, or one yoke of oxen. 5th. Current wages for personal services.
+
+
+OREGON.
+
+The following property shall be exempt from execution, if selected and
+reserved by the judgment debtor or his agent at the time of levy, or as
+soon thereafter before sale as the same shall be known to him, and not
+otherwise. Books, pictures and musical instruments owned by any person,
+to the value of seventy-five dollars; necessary wearing apparel owned by
+any person, to the value of one hundred dollars, and, if such person be
+a householder, to each member of his family to the value of fifty
+dollars; 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 four hundred dollars; also sufficient quantity
+of food to support such team, if any, for sixty days. The word "team,"
+in this subdivision, shall not be construed to mean more than one yoke
+of oxen, or pair of horses or mules, as the case may be. Homesteads the
+actual abode of, and owned by, a family or some member thereof are
+exempt from execution.
+
+The following property (is exempt), if owned by a householder and in
+actual use, by and for his family, or when being removed from one
+habitation to another on a change of residence: Ten sheep, with one
+year's fleece, or the yarn or cloth manufactured there from, 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 three months, and provisions actually provided for family
+use, and necessary for the support of such householder and family for
+six months; the seat or pew occupied by a householder, or his family, in
+a place of public worship; burial lots. Earnings or wages to the extent
+of seventy-five dollars in thirty days, are exempt if necessary to
+support family. One gun and one revolver exempt to every white male
+citizen over sixteen years of age.
+
+
+PENNSYLVANIA.
+
+The law exempts from execution property, either real or personal, to the
+amount of three hundred dollars, in addition to wearing apparel, Bibles,
+and school books, if claimed by the debtor; the privilege is personal
+and may be waived at any time. The widow or children of any decedent are
+entitled to the same amount from his estate for her or their use. All
+sewing-machines belonging to private families are exempt. Non-residents
+of the State are not entitled to the exemption laws.
+
+
+RHODE ISLAND.
+
+The following are exempt from attachment and execution: The necessary
+wearing apparel of a debtor and his family, his necessary working tools,
+not exceeding two hundred dollars in value; and the professional library
+of any professional man in actual practice; his household furniture and
+family stores, if a housekeeper, not exceeding three hundred dollars in
+value; one cow and one and one-half tons of hay, of a housekeeper; one
+hog and one pig, and the pork of the same, of a housekeeper; arms,
+equipments, etc., of a militiaman, and of any person which are kept for
+use and not for sale; one pew in church; a burial lot; wages due or
+accruing to any seaman; debts secured by bills of exchange or negotiable
+promissory notes: and ten dollars due as the wages of labor except when
+action is for necessaries furnished to defendant; the salary and wages
+of the wife and minor children of any debtor; and such other property,
+real or personal, as is or shall be exempt from attachment and
+execution, either permanently or temporarily, by general or special
+acts, charters of incorporation, or by the policy of the law.
+
+
+SOUTH CAROLINA.
+
+Homesteads in lands, whether held in fee or any lesser estate, to the
+value of one thousand dollars, or so much thereof as the property is
+worth if its value is less than one thousand dollars, with the yearly
+products thereof, and to every head of a family residing in this State,
+whether entitled to a homestead exemption in lands or not, personal
+property to the value of five hundred dollars, or so much thereof as the
+property is worth if its value is less than five hundred dollars.
+
+
+SOUTH DAKOTA.
+
+The following property is absolutely exempt from attachment or mesne
+process, and from levy and sale on execution, and from any other final
+process issued by any court: All family pictures; a pew or other sitting
+in any house of worship; a lot or lots in any burial ground; the family
+Bible, and all school books used by the family, and all other books used
+as a part of the family library not exceeding in value two hundred
+dollars; all wearing apparel of the debtor and his family; the
+provisions for the debtor and his family necessary for one year's
+supply, either provided or growing, or both, and fuel necessary for one
+year; the homestead as defined, created, and limited by law. In
+addition to the above-mentioned property, the debtor, if the head of a
+family, may, by himself or his agent, select from all other of his
+personal property, not to exceed in the aggregate seven hundred and
+fifty dollars in value, and if a single person, not the head of a
+family, three hundred dollars in value, which is also exempt.
+
+Instead of the seven hundred and fifty dollars exemption, the debtor, if
+the head of a family, may select and choose the following property,
+which shall be exempt, namely: All miscellaneous books and musical
+instruments for the use of the family, not exceeding two hundred dollars
+in value; all household and kitchen furniture, including beds, bedsteads
+and bedding, used by the debtor and his family, not exceeding two
+hundred dollars in value; and in case the debtor shall own more than two
+hundred dollars' worth of such property, he must select therefrom such
+articles to the value of two hundred dollars, leaving the remainder
+subject to legal process; two cows, five swine, two yokes of oxen or one
+span of horses or mules, twenty-five sheep and their lambs under six
+months old, and all wool of the same, and all cloth or yarn manufactured
+therefrom, the necessary food for the animals hereinbefore mentioned for
+one year, either provided or growing or both, as the debtor may choose;
+also one wagon, one sleigh, two plows, one harrow, and farming machinery
+and utensils, including tackle for team, not exceeding twelve hundred
+and fifty dollars in value; the tools and implements of any mechanic,
+whether a minor or of age, used and kept for the purpose of carrying on
+his trade or business, and, in addition thereto, stock in trade not
+exceeding two hundred dollars in value; the avails of life insurance
+policies issued payable to the order, assignees, or estate of the
+insured, and not assigned, are to the extent of five thousand dollars,
+absolutely exempt to the surviving husband, or wife or minor children of
+the insured, free from all claim of creditors of the insured.
+
+The homestead of the head of every family resident in this State,
+whether owned by the husband or wife, so long as it remains a
+homestead, is absolutely exempt, except for taxes and debts contracted
+for the purchase thereof. If within a town plat it must not exceed one
+acre in extent, and if not within a town plat it must not embrace in the
+aggregate more than one hundred and sixty acres, with the house and
+buildings appurtenant thereon; and is limited to five thousand dollars
+in value. (C. C. P. Sec. 345.) If the homestead is claimed upon land,
+the title or right of possession to which was acquired or is claimed
+under the laws of the United States relating to mineral lands, the area
+of the homestead, if within a town plat, must not exceed one acre, and
+if without a town plat, must not exceed forty acres. If the title to the
+homestead has been acquired as a placer claim but has been acquired
+under the laws of Congress as a lode mining claim, the area of the
+homestead must not exceed forty acres. (L. 1909, ch. 136.) Such
+exemption continues after the debtor's death, for the benefit of the
+surviving husband or wife and children; and if both husband and wife be
+dead, until the youngest child becomes of age. (Prob. C. Sec. 153.) It
+is very doubtful, however, in view of the provisions of the State
+Constitution, if the title of the homestead can be in the wife, unless
+the husband is for some reason incapacitated.
+
+
+TENNESSEE.
+
+Thirty-six dollars of the wages, salary, or income of any person drawing
+forty dollars or less per month shall be exempt from legal process at
+date of service of process.
+
+Household goods and provisions are exempt. The list includes practically
+every article to be found in the average home. The liberality of the law
+may be judged from the fact that one hundred gallons of sorghum molasses
+and twenty pounds of coffee are listed. The list ends with: twenty
+bushels of peanuts, three strings of red peppers, two gourds, two punger
+gourds, a carpet in actual use by the family, not exceeding in value
+twenty-five dollars, and two hundred bushels of cotton seed.
+
+If the head of the family is engaged in agriculture there is further
+exempt in his hands the following property: Two plows, two hoes, one
+grubbing hoe, one cutting knife, one harvest cradle, one set of plow
+gears, one pitch-fork, one rake, three iron wedges, five head of sheep,
+and ten head of stock hogs. There is exempt in the hands of each
+mechanic in the State who is engaged in the pursuit of his trade or
+occupation one set of mechanic's tools, such as are usual and necessary
+to the pursuit of his trade; and, if he is the head of a family, two
+hundred dollars' worth of lumber or material, or products of his labor;
+also one gun in the hands of every male citizen of the age of eighteen
+years and upward, and every female who is the head of a family; to the
+heads of families fifty pounds of picked cotton and twenty-five pounds
+of wool, and a sufficient quantity of upper and sole leather to provide
+winter shoes for the family; also, three hundred pounds of tobacco in
+the hands of the actual producer; also thirty-five dollars' worth of
+roughness, to consist of oats, fodder, and hay, or either of them.
+
+A homestead or real estate in the possession of or belonging to each
+head of a family, and the improvements thereon, to the value in all of
+one thousand dollars, shall be exempt from sale under legal process
+during the life of such head of a family, and shall inure to the benefit
+of his widow and be exempt from sale in any way at the instance of any
+creditor or creditors during the minority of the children occupying the
+same and until the youngest child reaches the age of twenty-one years.
+
+
+TEXAS.
+
+The Constitution of 1875 provides that a homestead of a family not in a
+town or city consisting of not more than two hundred acres of land,
+which may be in one or more parcels, with the improvements thereon, or,
+if in a town or city, lot or lots, not exceeding in value five thousand
+dollars at the time of designation, without reference to the value of
+the improvements thereon is exempt, provided the same shall be used for
+the purpose of a home, or as place to exercise the calling or business
+of the head of the family.
+
+There is also exempted to every family, free from forced sale for debts;
+all household and kitchen furniture; any lot or lots for sepulture in a
+cemetery; all instruments of husbandry; all tools and apparatus
+belonging to any trade or profession, and all books belonging to private
+or public libraries, and family portraits and pictures, five milk cows
+and calves, two yoke of work oxen, two horses and one wagon, one
+carriage or buggy, one gun, twenty hogs, twenty head of sheep, all
+provisions and forage on hand for home consumption, all bridles,
+saddles, and harness necessary for the use of the family; and to every
+citizen not a head of a family, one horse, bridle, and saddle; all
+wearing apparel, any lot or lots for sepulture in a cemetery; all tools,
+apparatus, and books belonging to his trade, profession, or private
+library. Current wages for personal services are not subject to
+garnishment.
+
+
+UTAH.
+
+The following property is exempt from execution, except on a judgment
+for the purchase price, or on a judgment of a foreclosure of a mortgage,
+or a mechanic's or laborer's lien thereon, or from sale for taxes, to
+wit: 1st. Chairs, tables, and desks of the value of two hundred dollars,
+and the library belonging to the judgment debtor, also musical
+instruments in actual use in the family. 2d. Necessary household, table,
+and kitchen furniture of the value of three hundred dollars, one
+sewing-machine, family hanging pictures, oil paintings and drawings,
+portraits and their necessary frames, provisions on hand for three
+months, two cows and their sucking calves, and two hogs and all sucking
+pigs, all wearing apparel, and beds and bedding, and all carpets in
+use. 3d. A farmer may hold farming implements to the value of three
+hundred dollars, two oxen, horses or mules, and their harness; a cart or
+wagon; seed, grain or vegetable, for planting or sowing within six
+months, not exceeding in value two hundred dollars and crops and the
+proceeds thereof not exceeding two hundred dollars. 4th. Necessary
+tools, tool chest, and implements of a mechanic or artisan, not
+exceeding in value five hundred dollars; the seal and records of a
+notary public; the instruments and chests of a surgeon, physician,
+surveyor, and dentist, with their libraries, and the law libraries and
+office furniture of attorneys and judges, and libraries of ministers,
+and typewriters of reporters and copyist, the type, presses, and
+material of a printer or publisher, not exceeding five hundred dollars.
+5th. The cabin of a miner not exceeding five hundred dollars in value,
+also his tools and appliances, not exceeding in value five hundred
+dollars. 6th. Two oxen, or horses or mules and harness, and cart or
+wagon, or dray or truck, by which a cartman, drayman, huckster,
+teamster, or other laborer habitually earns his living; and one horse,
+harness, and vehicle of a physician, surgeon, or minister. 7th. One-half
+of the earnings of the judgment debtor for personal services rendered
+within thirty days preceding the levy if debtor is married or is head of
+a family residing in Utah and dependent upon such earnings for support.
+If his earnings are two dollars per day or less, a married man or head
+of a family is entitled to an absolute exemption of thirty dollars per
+month. Costs cannot be taxed in any proceeding to obtain levy upon
+moneys of judgments debtor earned within thirty days next preceding
+levy. 8th. All moneys, benefits, privileges, or immunities accruing in
+any manner from a life insurance on a debtor's life, when the annual
+premiums do not exceed five hundred dollars. 9th. All arms, ammunition,
+uniforms, and accoutrements required by law to be kept. 10th. To a head
+of a family homestead, to be selected by the debtor. A homestead
+consisting of lands and appurtenances (which lands may be in one or more
+localities), not exceeding fifteen hundred dollars in value for the head
+of the family and five hundred dollars additional for his wife, and two
+hundred and fifty dollars for each other member of his family, shall be
+exempt from judgment lien and from execution or forced sale, for
+mechanics' or laborers' lien thereon, lawful mortgage thereon, or lien
+for purchase. The statute provides that the homestead exemption may be
+claimed by either the husband or the wife, and defines the terms "head
+of the family" and "members of the family." In case of sale the money
+received by the judgment debtor for value of his exemption is also
+exempt, and so, too, is insurance money when fire occurs (to the extent
+of the exemption).
+
+
+VERMONT.
+
+The law exempts a homestead from attachment or levy of execution to the
+amount of five hundred dollars; also (unless turned out to the officer
+by the debtor, to be taken on the attachment in execution) such suitable
+apparel, bedding, tools, arms, and articles of household furniture as
+may be necessary for upholding life, one sewing-machine kept for use,
+one cow, the best swine, or the meat of one swine, sheep not exceeding
+in number ten, and one year's product of said sheep in wool yarn, or
+cloth, forage sufficient for keeping not exceeding ten sheep and one cow
+through one winter, ten cords of firewood or five tons of coal, twenty
+bushels of potatoes, all growing crops, ten bushels of grain, one barrel
+of flour, three swarms of bees and hives, together with their produce in
+honey, two hundred pounds of sugar, and all lettered gravestones, the
+Bibles and other books used in a family, one pew or slip in a
+meeting-house or place of religious worship, live poultry not exceeding
+in value the sum of ten dollars, the professional books and instruments
+of physicians, and the professional books of clergymen and attorneys at
+law, to the value of two hundred dollars; and also one yoke of oxen or
+steers, as the debtor may select, two horses kept and used for
+team-work, and such as the debtor may select in lieu of oxen or steers,
+but not exceeding in value the sum of two hundred dollars, with
+sufficient forages for keeping the same through the winter; also the
+pistols, side arms, and equipments personally used by any soldier in the
+service of the United States and kept by him or his heirs as mementoes
+of his service, also one two-horse wagon with whiffle-trees and
+neck-yoke; or one ox-cart, as the debtor may choose; one sled or one set
+of traverse sleds, either for horses or oxen, as the debtor may select;
+two harnesses, two halters, two chains, one plow, and one ox-yoke, which
+with the oxen or steers or horses which the debtor may select for team
+work, shall not exceed in value two hundred and fifty dollars; also one
+tool chest kept for use by a mechanic.
+
+A housekeeper or head of a family has a homestead exemption from
+attachment or execution in a dwelling-house and lands appurtenant, used
+or kept as a homestead, to the value of five hundred dollars.
+
+
+VIRGINIA.
+
+The exemption laws are very liberal. A householder residing in this
+State may hold exempt from levy or distress the family Bible, family
+pictures, school-books, and library for the use of the family, not
+exceeding in all one hundred dollars in value; a seat or pew in any
+house or place of public worship; a lot in a burial ground; all
+necessary wearing apparel of the debtor and his family; all beds,
+bedsteads and bedding necessary for the use of such family, and all
+stoves and appendages put up for the necessary use of the family, not
+exceeding three; one cow and her calf till one year old, one horse, six
+chairs, one table, six knives, six forks, six plates, one dozen spoons,
+two dishes, two basins, one pot, one oven, six pieces of wooden or
+earthen ware, one loom and its appurtenances, one safe or press, one
+spinning-wheel, one pair of cards, one axe, two hoes, ten barrels of
+corn, or in lieu thereof twenty-five bushels of rye or buckwheat, five
+bushels of wheat or one barrel of flour, two hundred pounds of bacon or
+pork, three hogs, ten dollars in value of forage or hay, one
+cooking-stove and utensils for cooking therewith, and one
+sewing-machine; and, in the case of a mechanic, the tools and utensils
+of his trade, not exceeding one hundred dollars in value; and in case of
+an oysterman or fisherman, his boat and tackle, not exceeding two
+hundred dollars in value, the same shall be sold, and out of the
+proceeds the oysterman or fisherman shall first receive two hundred
+dollars in lieu of such boat and tackle; and if the householder is at
+the time actually engaged in the business of agriculture, there shall
+also be exempt from such levy or distress, while he is so engaged, to be
+selected by him or his agent, the following articles, or so many there
+he may have, to wit: one yoke of oxen, or a pair of horses or mules in
+lieu thereof (unless he selects or has selected a horse or mule under
+the preceding section, in which case he shall be entitled to select
+under this section only one), with the necessary gearings, one wagon or
+cart, two plows, one drag, one harvest cradle, one pitchfork, one rake,
+and two iron wedges; wages, owing to a laboring man being a householder,
+not exceeding fifty dollars per month, shall also be exempt from
+distress, levy, or garnishment. These embrace what is known as the Poor
+Debtor's Exemption. (=Code, ch. 178.=)
+
+The Homestead Exemption is as follows: Every householder residing in
+this State shall, in addition to the property or estate to hold exempt
+from levy, distress, or garnishment, under ch. 178, be entitled to
+exempt from levy, seizure, garnishment, or sale under any execution,
+order, or process issued on any demand for any debt or liability on
+contract, his real and personal estate, or either, to be selected by
+him, including money and debts due him, to the value of not exceeding
+two thousand dollars.
+
+
+WEST VIRGINIA.
+
+Any husband or parent residing in this State, or the widow or infant
+children of deceased parents, may set apart his personal estate, not
+exceeding two hundred dollars in value, to be exempt from execution or
+other process. He or they may also hold a homestead of the value of one
+thousand dollars (provided the homestead is recorded among the public
+land records of the county wherein it is situate, before the debt
+against which it is claimed is contracted), as against debts created
+since. Any resident mechanic, artisan, or laborer, whether a husband or
+parent or not, may hold the working tools of his trade or occupation to
+the value of fifty dollars exempt, provided that in no case shall the
+exemption allowed any one person exceed two hundred dollars.
+
+
+WASHINGTON.
+
+All real and personal estate belonging to a married woman at the time of
+her marriage, and all she subsequently acquires or becomes entitled to
+in her own right, and all her personal earnings, and rents and profits
+of such real estate, shall not be liable for her husband's debts so long
+as she or any minor heir of her body is living, but her separate
+property is liable for debts owing by her at the time of her marriage.
+
+To a householder, being the head of a family, a homestead of the value
+of two thousand dollars while occupied by such family, wearing apparel,
+private libraries (not to exceed five hundred dollars in value), family
+pictures, and keepsakes. To each householder one bed and bedding and one
+additional bed and bedding for each additional member of the family, and
+other household goods of the coin value of five hundred dollars.
+Provisions and fuel for family for six months. Two cows with their
+calves, five swine, two stands of bees, thirty-six domestic fowls and
+feed for six months. To a farmer one span of horses and harness, or two
+yokes of oxen, and one wagon, with farming utensils not exceeding five
+hundred dollars in coin value, one hundred and fifty bushels of wheat,
+one hundred and fifty bushels of oats or barley, fifty bushels of
+potatoes, ten bushels of corn, and ten bushels of peas, and ten bushels
+of corn, ten bushels of peas and ten bushels of onions for seeding
+purposes. To a mechanic, the tools used to carry on his trade for the
+support of himself and family, also material of the value of five
+hundred dollars. To a physician, his library, not exceeding five hundred
+dollars in value, horse and carriage, instruments and medicines not
+exceeding two hundred dollars in coin. To attorneys and clergymen, their
+libraries, not exceeding in value of one thousand dollars, also office
+furniture, stationery and fuel not exceeding in value two hundred
+dollars. All firearms kept for use and a canoe, skiff, or small boat,
+not exceeding in value two hundred and fifty dollars. To a person
+engaged in lightering, one or more lighters or scows and a small boat,
+not exceeding the aggregate value of two hundred and fifty dollars. To a
+drayman, his team. To a person engaged in logging, three yokes of work
+oxen, and implements of the value of three hundred dollars. Proceeds or
+avails of all life and accident insurance shall be exempt from all
+liability for any debt. To any person whose exempt property is insured,
+and destroyed by fire, the insurance money coming to or belonging to the
+person thus insured to an amount equal to the exempt property thus
+destroyed. Burial lot exempt. Pension money exempt, but exemption may be
+waived.
+
+
+WISCONSIN.
+
+The following personal property is exempt from seizure or sale on any
+execution and from attachment or garnishment: 1st. The family Bible. 2d.
+Family pictures and school-books. 3d. The library of the debtor. 4th.
+The seat or pew in any place of public worship. 5th. All wearing apparel
+of the debtor and his family; all stoves and appendages kept for the
+use of the debtor and his family; all cooking utensils and all other
+household furniture not exceeding two hundred dollars in value, and one
+gun, rifle, or other firearm not exceeding fifty dollars in value. 6th.
+Two cows, ten swine, one yoke of oxen, and one horse or mule, or, in
+lieu of one yoke of oxen and horse or mule, two horses or two mules, ten
+sheep and the wool from the same, either in the raw material or
+manufactured into yarn or cloth; the necessary food for one year's
+support for all such stock, also one wagon, cart, or dray, one sleigh,
+one plow, one drag, and other farming utensils, including a tackle for
+teams, not exceeding two hundred dollars in value. 7th. The provisions
+for the debtor and his family necessary for one year's support, and fuel
+necessary for one year. 8th. The tools, implements, and stock in trade
+of any mechanic, miner, merchant, trader, or other person, used or kept
+for the purpose of carrying on his trade or business, not exceeding two
+hundred dollars in value. 9th. All sewing-machines owned by individuals
+and kept for the use of themselves or family. 10th. Any sword, plate,
+books, or other article presented or given to any person by congress,
+legislature of any of the United States, or by either body of congress
+or of such legislature, whether presented by vote or raised by
+subscription of the members of either of the aforesaid bodies, 11th.
+Printing material and press or presses used in the business of any
+printer or publisher, to an amount not exceeding fifteen hundred dollars
+in value, provided no sum exceeding four hundred dollars shall be exempt
+from payment of employees. 12th. Horses, arms, equipment, and uniforms
+of all officers, non-commissioned officers, and privates used for
+military purposes in the organized militia of the State. 13th. All
+books, maps, plates, and other papers kept or used by any person for the
+purpose of making abstracts of title to land. 14th. The interests owned
+by any inventor in any invention secured to him by letters patent of the
+United States. 15th. The earnings of all married persons and other
+persons having a family dependant upon them for support, for three
+months next preceding the issue of an attachment, execution, or
+garnishment, to the amount of sixty dollars only for each month. Such
+exemption shall not exceed one hundred and eighty dollars in all for the
+three months. 16th. All fire-engines, apparatus, and equipments, used or
+to be used for the protection of property from fire. 17th. All moneys
+arising from insurance of any exempt property when such property has
+been destroyed by fire. 19th. All money arising on any policy of
+insurance on the life of a minor, payable to his father or mother, or
+both, shall be exempt against the creditors of such father or mother,
+but not against the creditors of such minor. Certain other life
+insurance moneys are also exempt. 20th. All cemetery lots owned by
+individuals and all monuments therein, the coffins and other articles
+for the burial of any dead person, and the tombstone or monuments for
+his grave, by whomsoever purchased. 21st. Pensions paid policemen,
+firemen, their widows or minor children. 22d. Shares of the value of one
+thousand dollars at time of withdrawal in a local building and loan
+association held by one not owning a homestead which is exempt. A
+homestead to be selected by the owner, consisting, when not included in
+any city or village, of any quantity of land not exceeding forty acres,
+used for agricultural purposes, and when included in any city or
+village, of any quantity of land not exceeding one-fourth of an acre and
+the dwelling-house thereon and its appurtenances owned and occupied by
+any resident of the State, not exceeding five thousand dollars in value,
+is exempt. Proceeds of homestead not exceeding five thousand dollars are
+exempt for two years. Husband cannot assign exempt wages except by a
+written instrument signed by wife with two witnesses, nor for a longer
+period than two months in advance.
+
+
+WYOMING.
+
+Every householder being the head of a family, and every resident who has
+attained the age of sixty years, is entitled to a homestead not
+exceeding in value fifteen hundred dollars, exempt from execution or
+attachment for any debt, contract, or civil obligation, while such
+homestead is actually occupied as such by the owner thereof, or his or
+her family. The homestead may consist of a house and lot or lots in any
+town or city, or a farm of not more than one hundred and sixty acres.
+
+Besides the homestead above mentioned, the wearing apparel of every
+person is exempt from judicial or ministerial process; also the
+following property when owned by any person being the head of a family
+and residing with the same, to wit: the family Bible, pictures, and
+school-books; a lot in any cemetery or burial ground; furniture,
+bedding, provisions, and such other articles as the debtor may select,
+not to exceed in all the value of five hundred dollars, to be
+ascertained by the appraisment of three disinterested householders;
+provided that no personal property of any person about to remove or
+abscond from the State shall be exempt. The tools, teams, and
+implements, or stock in trade of a mechanic, miner, or other person, and
+used and kept for the purpose of carrying on his trade or business, is
+exempt to a value not exceeding three hundred dollars; also the library,
+instruments or implements of any professional man, not to exceed in
+value three hundred dollars.
+
+
+BRITISH COLUMBIA.
+
+Personal property to be selected by the debtor to the value of five
+hundred dollars is exempt from execution. Under the Homestead Act lands
+to the value of twenty-five hundred dollars may be registered as a
+homestead, and are then exempt from seizure or sale.
+
+
+MANITOBA.
+
+1st. Bedding and furniture not exceeding five hundred dollars. (This
+exemption does not apply, where claim, for which distress warrant has
+issued, is for wages.) 2d. Necessary clothing for judgment debtor and
+his family. 3d. Twelve volumes of books and the books of a professional
+man, one axe, one saw, one gun, six traps. 4th. Food for judgment debtor
+and family for eleven months if in possession. 5th. Three horses, mules,
+or oxen, six cows, ten sheep, ten pigs, fifty fowl, and food for the
+same during eleven months, provided that the exemption as to horses over
+four years of age shall apply only in case they are used by the judgment
+debtor in earning his living. 6th. Tools and implements up to five
+hundred dollars. 7th. Farm lands up to one hundred and sixty acres
+actually resided upon, cultivated by the judgment debtor, or used for
+grazing or other purposes, and the houses, stables, barns on the farm
+lands resided upon by judgment debtor. 8th. The actual residence or
+house of any person other than a farmer, provided the same does not
+exceed in value fifteen hundred dollars. 9th. All the necessary seeds of
+various varieties or roots for proper seeding and cultivation of eighty
+acres. 10th. Insurance on exemptions also exempt. There are no
+exemptions in cases of judgments for board and lodgings. No article is
+exempt when judgment was for purchase price of article seized.
+
+
+NOVA SCOTIA.
+
+The necessary wearing apparel and bedding and bedsteads of the debtor
+and his family, and the tools and instruments of his trade or calling to
+the value of thirty dollars, one stove, and his last cow, cooking
+utensils, six each of knives, forks, plates, cups, saucers, spoons,
+chairs, one shovel, one table, teapot, jug, spinning-wheel, weaving
+loom, ten religious volumes, food and fuel for thirty days, two sheep,
+one hog, and food for same and cow for thirty days shall be exempt from
+execution.
+
+
+NEW BRUNSWICK.
+
+Wearing apparel, bedding, kitchen utensils, and tools of trade or
+calling to the value of one hundred dollars.
+
+
+ONTARIO.
+
+The following chattels are exempt from seizure under any writ of
+execution whatever, and after the death of the debtor are exempt from
+the claims of his creditors: Furniture, bedding, and wearing apparel not
+exceeding in value one hundred and fifty dollars; fuel and provisions
+not exceeding in value forty dollars; animals not exceeding in value
+seventy-five dollars, and food therefor for thirty days; tools to the
+value of one hundred dollars; one dog and fifteen hives of bees. Free
+grants and homesteads to actual settlers in the districts of Algoma and
+Nipissing, and of certain lands between the River Ottawa and the
+Georgian Bay, are also free from creditor's claims.
+
+
+QUEBEC.
+
+The debtor may select and withdraw from seizure: 1st. The bed, bedding
+and bedsteads in use by him and his family. 2d. The ordinary and
+necessary wearing apparel of himself and his family. 3d. Two stoves and
+their pipes, one pot-hook and its accessories, one pair of andirons, one
+pair of tongs, and one shovel 4th. All the cooking utensils, knives,
+forks, spoons, and crockery in use by the family, two tables, two
+cupboards or dressers, one lamp one mirror, one washing stand with its
+toilet accessories, two trunks or valises, the carpets or matting
+covering the floors, one clock, one sofa, and twelve chairs, provided
+that the total value of such effects does not exceed the sum of fifty
+dollars. 5th. All spinning-wheels and weaving looms intended for
+domestic use, one axe, one saw, one gun, six traps, such fishing-nets,
+lines, and seines as are in common use, one tub, one washing machine
+one wringer, one sewing-machine, two pails, three flat-irons, one
+blacking-brush, one scrubbing-brush, one broom. 6th. Fifty volumes of
+books, and all drawings and paintings executed by the debtor or the
+members of his family, for their use. 7th. Fuel and food sufficient for
+the debtor and his family for three months. 8th. One span of plow-horses
+or a yoke of oxen; one horse, one summer vehicle and one winter vehicle,
+and harness used by a carter or driver for earning his livelihood; one
+cow, two pigs, four sheep, the wool from such sheep, the cloth
+manufactured from such wool, and the hay and other fodder intended for
+the feeding of said animals; and, moreover, the following agricultural
+tools and implements; one plow, one harrow, one working sleigh, one
+tumbril, one hay-cart with its wheels, and all harness necessary and
+intended for farming purposes. 9th. Books relating to the profession,
+art, or trade of the debtor, to the value of two hundred dollars. 10th.
+Tools and implements or other chattles ordinarily used in his
+profession, art, or trade to the value of two hundred dollars, 11th.
+Bees to the extent of fifteen hives.
+
+The following are exempt from seizure: Consecrated vessels and things
+used for religious worship; family portraits; immovables by a donor or
+testator, or by law, to be exempt from seizure, and sums of money or
+objects given or bequeathed upon the condition of their being exempt
+from seizure; old age annuities created by the act of Parliament of
+Canada, alimentary allowances granted by a court, and sums of money or
+pensions given as alimony, even though the donor or testator has not
+expressly declared them to be exempt from seizure (they may, however, be
+seized for alimentary debts); pensions granted by financial and other
+institutions to their employees; pay and pensions of persons belonging
+to the army or to the navy; the salaries of some public officers and
+professors, tutors, school teachers, and public officers; salaries of
+some public officers and employees of the Province, and salaries of
+city and town clerks, and of other municipal officers and employees and
+of city and town assessors in incorporated cities or towns, are seizable
+for one-fifth of every monthly salary not exceeding one thousand dollars
+per annum; one-fourth of every monthly salary exceeding one thousand
+dollars, but not exceeding two thousand dollars per annum, and one-third
+of every monthly salary exceeding two thousand dollars per annum.
+Four-fifths of the salary, remuneration, or earnings of members of the
+Corporation of Pilots for and below the harbor of Quebec for the
+pilotage of vessels are exempt from seizure. All other salaries and
+wages are exempt from seizure for four-fifths when they do not exceed
+three dollars per day; three-quarters when they exceed three dollars but
+do not exceed six dollars per day; and two-thirds when they exceed six
+dollars per day. There are also special exemptions in favor of settlers
+and fishermen.
+
+
+
+
+_INDEX._
+
+
+ Accounts
+ Close collection, 17
+ Items over year apart, 33
+ Payment on, revives, 33
+
+ Attitude
+ Toward Debtors, 11
+ " the poor, 14
+ " off-color women, 15
+ " children, 15
+
+ Bookkeeping
+ Systems, 19
+ Original entry, 19
+ Marks and Ciphers, 19
+ Charity practice, 20
+
+ Checks
+ Post-dated, 23
+ Due on Sunday or holiday, 23
+ Changing date makes void, 23
+ Not dated, never payable, 23
+ Are orders, 23
+ Do not hold, 23
+ If not paid, 23
+ Certified, 24
+ Erase endorsement, 24
+
+ Collectors
+ On commission, 7
+ Office girl best, 17
+
+ Corporation orders, 30
+
+ Discounting bills, 9
+
+ Forms
+ Letter when debtor fails to keep appointment, 18
+ Collecting letters, bluff, 24
+ Sentiment, 25
+ Class, 25
+ Pen written, 25
+ Class 1, 26
+ Class 2, 27
+ Class 3, 28
+ Personal, 28
+ Items for, 29
+ Order-note, 22
+ Statement, 21
+
+ Exemptions, 33
+ Provisions for physicians, 34
+ Runs to widows and minors, 34
+ Not certain claims, 34
+ Not for fines, Tennessee, 34
+ Wages of seamen, Rhode Island, 34
+ Homestead not, Pennsylvania, 34
+ Gun and revolver, Oregon, 34
+ Public buildings, 35
+ Property, selection, 35
+ Until youngest child of age, 35
+ Laws, liberal, 14-34
+ " North Dakota, liberal, 34
+ " Alabama, 35
+ " Alaska, 36
+ " Arizona, 37
+ " Arkansas, 37
+ " California, 38
+ " Colorado, 40
+ " Connecticut, 41
+ " Delaware, 43
+ " Dist. of Columbia, 44
+ " Florida, 44
+ " Georgia, 45
+ " Hawaii, 46
+ " Indiana, 48
+ " Iowa, 48
+ " Illinois, 53
+ " Idaho, 51
+ " Kansas, 50
+ " Kentucky, 55
+ " Louisiana, 56
+ " Maine, 57
+ " Maryland, 58
+ " Massachusetts, 59
+ " Michigan, 60
+ " Minnesota, 61
+ " Mississippi, 62
+ " Missouri, 63
+ " Montana, 64
+ " Nebraska, 65
+ " Nevada, 66
+ " New Hampshire, 67
+ " New Jersey, 68
+ " New Mexico, 68
+ " New York, 70
+ " North Carolina, 71
+ " North Dakota, 71
+ " Ohio, 71
+ " Oklahoma, 73
+ " Oregon, 74
+ " Pennsylvania, 75
+ " Rhode Island, 75
+ " South Carolina, 76
+ " South Dakota, 76
+ " Tennessee, 78
+ " Texas, 79
+ " Utah, 80
+ " Vermont, 82
+ " Virginia, 83
+ " West Virginia, 85
+ " Washington, 85
+ " Wisconsin, 86
+ " Wyoming, 88
+ " British Columbia, 89
+ " Manitoba, 89
+ " Nova Scotia, 90
+ " New Brunswick, 91
+ " Quebec, 91
+ " Ontario, 91
+
+ Judgments, foreign, Oklahoma, 33
+ West Virginia, 33
+
+ Limitations, All States, 33
+
+ Padding accounts, 15
+
+ Proper time to collect, 16
+
+ Notes, 18
+
+ Sight Draft, 29
+
+ Successful Physician, the, 7
+
+ Loans, 12
+
+
+
+
+ _The Physician's
+ Improved Account System_
+
+ The card ledger is the up-to-date book-keeping system and is being used
+ for all kinds of accounts.
+
+ It is the simplest and best method a doctor can use. With it there are
+ no dead accounts to handle (when an account is paid the card is
+ transferred to the closed accounts); no indexing to do, the cards being
+ filed in alphabetical order; there is a great economy of time, the
+ statement of an account is always ready when a client asks for it;
+ because of this, collections are made prompter and easier.
+
+ [Illustration]
+
+ =The Physician's Account System= consists of a handsome quarter-sawed,
+ dust-proof oak box (like the illustration shown) 5x6x9 inches, with a
+ hinged lid, 500 buff cards, 3x5 inches, ruled on both sides, and two
+ sets (A to Z) of alphabet guide cards, one set for the open accounts,
+ the other for the closed accounts, and a movable metal partition to
+ separate the open from the closed accounts.
+
+ Additional cards for this outfit may be secured at low cost, and as dead
+ accounts may after a time be filed away, it constitutes a perpetual and
+ very inexpensive ledger or account system.
+
+ Hundreds of physicians are using this system, and have nothing but
+ praise for it; not one has raised an objection to it.
+
+ =Don't= spend a lot of money for an elaborate accounting system. No matter
+ what you pay you cannot find as simple, convenient and satisfactory
+ system as this.
+
+ =Price, Complete In Oak Cabinet, with Pocket Call Book $5.00=
+
+ _Physicians Drug News, Newark, N. J._
+
+
+
+ _In connection with our account system we supply a
+ Physicians Practical Call Book
+ for recording daily calls_
+
+ "The object of this book is to furnish physicians with a simple and
+ convenient method of recording calls, in as small compass as
+ possible."
+
+ It is perpetual; may be begun at any time. It is elastic; if one
+ double page is not sufficient, two may be employed.
+
+ [Illustration]
+
+ It is free from the mass of printed matter which cumbers up the
+ average call book and nearly all of which is unnecessary.
+
+ Size 7x4 inches. Handsomely bound, gilt edges, with flap.
+
+ _Price $1.00_
+
+ With name on, stamped in gold $1.25
+
+ _Physicians Drug News, Newark, N. J._
+
+
+
+
+TRANSCRIBER'S NOTES:
+
+
+ Text in italics is surrounded with underscores: _italics_.
+
+ Text in bold is surrounded with equals signs: =bold=.
+
+ Punctuation has been corrected without note.
+
+ Inconsistencies in spelling and hyphenation have been retained from
+ the original.
+
+ Obvious typographical errors have been corrected as follows:
+ Page 16: I changed to 1
+ Page 21: acounts changed to accounts
+ Page 50: individal changed to individual
+ Page 51: libary changed to library
+ Page 55: Ilinois changed to Illinois
+ Page 57: usefruct changed to usufruct
+ Page 67: minor changed to miner
+ debtors changed to debtor's
+ calender changed to calendar
+ Page 68: virture changed to virtue
+ Page 70: owners changed to owner's
+ Page 79: pusuit changed to pursuit
+ Page 95: Dicounting changed to Discounting
+ Page 99: Newark, N. changed to Newark, N. J.
+
+ On page 40, note that 16th is missing in the original text.
+
+
+
+
+
+End of Project Gutenberg's How to Collect a Doctor Bill, by Frank P. Davis
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