In nearly all the states there are provisions making homesteads exempt. A homestead is real property, consisting either of a certain number of acres of agricultural land, or a town lot or lots, with the appurtenances and improvements thereon, owned by the head of a family, and occupied by him and his family as a home. Generally, to constitute one the head of a family there must be a condition of dependence on the part of the other members upon him and an obligation on his part to support them. By statute in some states, as in Nebraska and North Dakota, the head of a family includes: The husband or the wife, when the claimant is a married person; every person who has, residing on the premises with him or her and under his care or maintenance, either his or her minor child or the minor child of his or her deceased wife or husband, a minor brother or sister, or a minor child of a deceased brother or sister, a father, mother, grandfather, or grandmother, the father or mother, grandfather, or grandmother of a deceased husband or wife, an unmarried sister, or any other of the relatives mentioned above who have attained the age of majority and are unable to take care of or support themselves. The right of the homestead exemption almost universally extends to the widow and minor children of the debtor.

In the following states, the debtor may waive the benefit of the exemption laws at the time of the levy or afterwards, either by express consent or by failure to claim the same: Alabama, Arkansas, California, Connecticut, Illinois, Indiana, Iowa, Maine, Massachusetts, Michigan, Missouri, New York, Ohio, Pennsylvania, South Carolina, and Texas; but in Tennessee it is held otherwise. Also, in the absence of statutory provision, it is generally held, except in Pennsylvania, that a debtor may not waive by executory agreement. A debtor, however, may waive by selling, pledging, or mortgaging the exempt property. As to homesteads, it is generally provided that any conveyance or encumbrance shall be valid only when executed by wife and husband, if both be living.

Alabama.—The homestead of any resident of this state, with the improvements and appurtenances, not exceeding in value $2,000, and in area 160 acres, shall be exempt during his life and occupancy, and during the life of the widow and the minority of the child or children. There is exempt the personal property of such resident to the amount of $1,000 in value, to be selected by him, and in addition thereto, all necessary wearing apparel for himself and family, and all family

portraits, pictures, and books; burial places and church pews; growing or ungathered crops; the interest of resident members of mutual-aid associations; and in favor of wife and minor children, insurance on the life of the husband to the amount of what an annual premium of $500 would purchase; the wages, salaries, or other compensation of laborers and employes, to the amount of $25 per month. To claim exemption, a declaration designating the property must be made and filed in the office of the judge of probate of the county in which the property is situated; and other declarations, from time to time, as occasion may require, may be made and filed; but the right of exemption is not waived by failure to file the declaration, but provisions are made for the claim where no declaration has been filed. The right of exemption may, however, be waived by an instrument in writing, and when such waiver relates to realty the instrument must be signed by both husband and wife and attested by one witness. As to personal property, the waiver may be made by a separate instrument in writing subscribed by the party, or it may be included in any bond, bill, note, or other written contract.

Alaska.-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 $2,500 in value, nor 160 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, onefourth of an acre. This exemption does not apply to decrees for the foreclosure of any mortgage properly executed; but if the owners of such homestead be married the mortgage must be executed by husband and wife. In addition, the following personal property is exempt: 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; books, pictures, and musical instruments owned by any person to the value of $75; necessary wearing apparel owned by any person for the use of himself or family, but watches or jewelry exceeding $100 in value are not exempt; 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 $500; 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; the following property, if owned by the head of a family and in actual use or kept for 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 therefrom; two cows and five swine; household goods, furniture, and utensils to the value of $300; 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; the seat or pew occupied by the head of a family or his family in a place of public worship; all property of any public or municipal corporation. No article, or the proceeds derived from its sale or exchange, is exempt from execution on a judgment recovered for its price.

Arizona.-The head of the family may hold as exempt real property to the value of $2,500, to be selected on request of an officer after a writ of attachment or execution has issued; personal property to the value of $500 to a family only, to be selected by the head of the family; the earnings of the debtor, for 30 days previous to levy, necessary for the support of his family.

Arkansas.-A resident who is married or the head of a family may hold as exempt either a country homestead not exceeding 160 acres of $2,500 value, or 80 acres regardless of value, or in a city, 1 acre of like value, and in no event to be reduced to less than acre. This exemption does not extend to claims against executors, administrators, guardians, receivers, attorneys for money collected, and other trustees for money due from them in their fiduciary character. Personal property of a resident who is married or the head of a family, in specific articles to be selected by such resident not exceeding $500 in value, in addition to wearing apparel, is exempt; other residents have a like exemption to the value of $200. The wife may join in a conveyance or encumbrance of the homestead.

California.-The homestead not exceeding $5,000 in value of any head of a family, or $1,000 of others, selected from the community property, or the separate property of the husband, or with the consent of the wife from her separate property, may be declared exempt. The provisions as to the exemption of personal property are very minute. In general, the following are exempt: Chairs, tables, desks, and books to the value of $200; other necessary household furniture; family provisions for 3 months; 1 piano; 3 cows and 4 hogs; farming implements not over $1,000; 2 oxen or 2 horses, cart, grain, not over $200 in value, and 75 beehives; the tools of a mechanic or artisan, or the instruments, library, or other implements of any professional person necessary for his or her profession, including one bicycle and typewriters; the cabin of a miner not over $500, and his mining claim not over $1,000; 1 fishing boat and net not over $500 in value of any fisherman; shares in a homestead association not exceeding $1,000, provided such person have no homestead; benefits from life insurance if the annual premiums do not exceed $500. Earnings of the debtor for 30 days preceding the levy, which earnings are necessary for the use of his family residing within the state; if not necessary for his family support

as aforesaid, one-half of the said earnings are subject to execution. The homestead of a married person cannot be conveyed or encumbered unless the instrument by which it is conveyed or encumbered be executed and acknowledged by both husband and wife.

Colorado.-Every householder in the state, being the head of a family, shall be entitled to a homestead, not exceeding in value $2,000, exempt from execution and attachment, by causing the word homestead to be entered of record in the margin of his record title to the property so claimed, which marginal entry shall be signed by the owner and attested by the clerk and recorder of the county in which the premises are situated, together with the date and time of day upon which said marginal entry is made. When any person dies seized of a homestead, leaving a widow or husband, or minor children, such widow or husband, or minor children, shall be entitled to the homestead exemption. Necessary wearing apparel of every person shall be exempt. The following property, when owned by any person being the head of the family, shall be exempt: Family pictures; school books and library; church pew; sites of burial of the dead; bedsteads and bedding; stoves and appendages, and cooking utensils kept for the use of the debtor and his family; and all the household furniture not enumerated hereinbefore, not exceeding $100 in value; provisions for the debtor and his family for 6 months, and fuel for 6 months; tools, implements, or stock in trade of any mechanic, miner, or other person not exceeding $200 in value; library and implements of professional men, not exceeding $300 in value; working animals to the value of $200; 1 cow, 1 calf, 10 sheep, and necessary food for said animals for 6 months, and necessary farming implements. There shall be exempt to any mechanic, miner, or any other person not being the head of a family, tools, implements, working animals, books, stock in trade not exceeding $300 in value, used and kept for the purpose of carrying on his business. There shall be exempt $60 of the amount due for wages or earnings of any debtor, provided such debtor shall be at the time of such levy the head of a family or the wife of the head of a family, and such family be dependent in whole or in part upon such earnings for support.

Connecticut.-One owning and actually occupying any building as a dwelling may execute and record a written declaration that it and the premises connected therewith are held by him as a homestead, and thereupon said real estate to the value of $1,000 will be exempt. The following property is exempt: Necessary apparel, and bedding and household furniture necessary for supporting life; arms, military equipments, uniforms, or musical instruments owned by any member of the militia for military purposes; any pension moneys received from the United States; implements of the debtor's trade; library not exceeding $500 in value; 1 cow, 10 sheep, 2 swine, 200 pounds of pork, poultry not exceeding $25; to one having a wife or family, 25 bushels

charcoal, 2 tons coal, 200 pounds flour, 2 cords wood, 2 tons hay, 200 pounds beef, 200 pounds fish, 5 bushels potatoes, 5 bushels turnips, 10 bushels corn and rye, 25 pounds wool and flax; the bicycle of any physician; his horse not exceeding in value $200, and his saddle, bridle, harness, and buggy; fishing boat with rigging not exceeding $200; 1 sewing machine; 1 pew in church; 1 lot in burial ground. All benefits from charitable associations in case of illness or for aid of family are exempt from foreign attachment and execution. Except in actions for board, so much of any debt which has accrued by reason of the personal services of the debtor as shall not exceed $50, including wages due for personal services of any minor child under the age of 21 years, shall be exempt.

Delaware.-There is no homestead law. The following property is exempt: Family books and pictures; wearing apparel of the debtor and his family; sewing machines in private families; lot in burial ground and pew in church; tools and implements used in the debtor's trade or business not exceeding $75 in value. In addition, the head of a family in New Castle county is entitled to have set off to him other personal property out of his estate not exceeding $200 in value, and in Kent county not exceeding $150 in value; but in Sussex county there is no additional exemption. In New Castle county, wages are exempt from attachment execution.

District of Columbia.-The following property of the head of a family is exempt: Wearing apparel, household furniture, and the like, not exceeding $300 in value; provisions and fuel for 3 months; implements of trade amounting to $200, and $200 worth of stock; library and implements of a professional man or artist, of the value of $300; 1 horse, mule, or yoke of oxen; harness; 1 cart, wagon, or dray; farming utensils, with 3 months' food for team, and to a farmer, farming tools to the value of $100; all family pictures, and the family library, not to exceed $400; 1 cow, 1 swine, 6 sheep. The earnings, not exceeding $100 per month for 2 months prior to issuing any writ are exempt to actual residents who are married, or who have to provide for a family.

Florida. -The following property is exempt: Real property to the extent of 160 acres outside of any incorporated town or city, and not to exceed acre within the limits of any such city or town used only as the residence or business place of the owner; $1,000 worth of personal property to every person who is the head of a family residing in this state. The wages of every laborer who is the head of a family are exempt from garnishment.

Georgia.-Each head of a family, or guardian or trustee of a family of minor children, or aged or infirm persons, or a person having the care and support of dependent females of any age, who is not the head of a family, is entitled to an exemption of realty or personalty,