Alabama.-Home worth $2,000, and Personal Property.-The personal property of any resident of this State, to the value of $1,000, to be selected by such resident, shall be exempted from sale on execution, or other final process of any court, issued for the collection of any debt contracted since the adoption of the present constitution (1868.) Every nomestead not exceeding eighty acres of land, the dwelling and appurtenances thereon to be selected by the owner, not in village, town, or city or in lieu thereof, at the option of the owner, any lot in a city, town, or village, with the dwelling and appurtenances thereon, owned and occupied by any resident of the State, and not exceeding the value of $2.000, shall be exempted from sale on execution, or any other final process from court, since the adoption of the present constitution.

Arkansas,-Home worth $2,500, and Personal Property $500. One hundred and sixty acres of land, or one town or city lot, being the residence of a householder or head of a family, the appurtenances and Improvements thereto belonging, to the value of $2,500, and personal property to the value of $500.

California. - Home worth $5.000, and Personal Property.-The homestead not exceeding $5,000 in value, if declaration of homestead is properly filed in the recorder's office of the county where situate, by a or wife, or other head of a family, is exempt from execution, except in the following cases: 1st, where the judgment was obtained before the declaration of homestead, 2d, on judgments for liens of mechanics, laborers, or vendors of the land; 3d, on debts secured by mortgage on the land, executed by husband and wife, or an unmarried claimant; 4th, on debts secured by mortgage on the land before the declaration of the homestead. The other exemptions are chairs, tables, desks and books, to the value of $200; necessary household, table and kitchen furniture, including one sewing machine and one plano in actual use in a family, or belonging to a woman; stoves, stove pipe and stove furniture; wearing apparel, beds, bedding, and bedsteads, and provisions sufficient for one month; farming utensils or implements of husbandry; also two oxen, or two horses, or two mules, and their harness, one cart or wagon, and food for such oxen, etc., for one month; all seed, grain, or vegetables, actually provided for planting or sowing within the ensuing six months, not exceeding $100 in value; tools of a mechanic or artisan necessary to his trade: notarial seal and records of a notary; Instruments and chest of a surgeon, physician, surveyor, dentist, necessary to their profession, with their scientific and professional libraries; the law professional libraries and office furniture of attorneys and judges, and libraries of ministers of the gospel; the cabin or dwelling of a miner not exceeding $500 in value; also his sluices, pipes, hose, windlass, derricks, cars, pumps, tools, implements, and appliances necessary for mining operations, not exceeding $500 in value; and two horses, oxen, or nules, and harness, and food of horses, etc., for one month, when necessary to be used in any rhim windlass, derrick, car, pump or hoisting gear; two horses, oxen, or mules, with harness, and hack carriage, cart, etc., by which a cartman, drayman, peddler, teamster, etc. earns his living, and the horse, vehicle, and harness of a physician or minister of the gospel, with food for one month; four Cows with their sucking calves, and four hogs with their sucking pigs; poultry, not exceeding $50 in value; earnings of debtor for services rendered within thirty days before levy, necessary for the use of his family residing in the state, supported by his labor; shares in a homestead corporation not exceeding $1,000 in value, when the holder does not own a homestead; all benefits of life insurance whose annual premiums do not exceed $500; fire engines. etc., of fire companies; arms and accoutrements required to be kept by law; court houses, jails, and buildings, and lots, cemeteries, and certain other public property.

Colorado. - Home worth $2.000, and Personal Property.-There is exempted a homestead worth not to exceed $2,000, and to the head of

a family owning and occupying the same, there are exempted various articles of personal property, according to the size of the family, such as is usually determined by the statutes. The tools, working animals, books, and stock in trade, not exceeding $300 in value, is exempted to any person not the head of a family, when used and kept for the purpose of carrying on a business or trade.

Connecticut- No Home exempted. Personal Property of the following value: Necessary apparel and bedding, household furniture necessary for supporting life, arms, military equipments, implements of the debtor's trade, one cow, ten sheep (not exceeding in value $150), are protected, and certain specified amounts of family stores, one stove, the horse, saddle and bridle, buggy and harness (not exceeding in value $200), of any practising physician or surgeon, one sewing machine in use, one pew in church in use, and a library (not exceeding in value $500), one boat used in fishing, not exceeding $200 in value.

Dakota-Home of 80 Acres, with buildings, or house, and one half acre in a village or city, and Personal Property. - The householder is entitled to a homestead consisting of not more than eighty acres of land with buildings and appurtenances thereon, and personal property aggregating in value not to exceed $1,500, which personal property is defined by statute.

Delaware-No Home exempted. Personal Property. $275.-Family library, family pictures, Bible, school books, seat of pew in church, lot in cemetery, wearing apparel of debtor and family, and tools, implements and fixtures necessary to carry on business worth not over $75. Head of family, in addition to the above, is allowed on other personal property not enumerated above, $200.

District of Columbia.-No Home exempted. Personal Property of the following value: The following property of a householder is exempt from distraint, attachment, or sale on execution, except for servants' or laborers' wages due: Wearing apparel, household furniture to the amount of $300; provisions and fuel for three months; mechanics' tools or implements of any trade, to the value of $200, with stock to the same amount; the library and implements of a professional man or artist, to the value of $300; a farmer's team and other utensils, to the value of $100; family pictures and library, in value $400.

Florida,-Farm, or House and Lot, and Personal Property. Homestead of one hundred and sixty acres of land and improvements, if in the country; a residence and one-half acre of ground, if in a village or city; together with $1,000 worth of personal property. An additional sum of $1,000 worth of property is exempt from all debts incurred prior to May 10, 1865.

Georgia.-Home worth $2,000, and Personal Property.-Each head of a family, or guardian, or trustee, of a family of minor children, is entitled to a homestead of realty to the value of $2,000 in specie, and personal property to the value $1,000 in specie, to be valued at the time they are set apart.

Idaho.-Home worth $5,000, and Personal Property. - The head of a family, being a householder, either husband or wife, may select a homestead not exceeding in value $5,000; while furniture, teams, tools. stock, and other personal property enumerated by statute, to the value of $300 or more, according to valuation, shall be exempt from execution, except upon a judgment recovered for its price, or upon a mortgage thereon.

Illinois.-Home worth $1,000. and Personal Property.-Lot of ground and buildings thereon, occupied as a residence by the debtor, being a householder and having a family, to the value of $1,000. Exemption continues after the death of the householder for the benefit of widow and family, some one of them occupying the homestead until youngest child shall become twenty-one years of age, and until death of widow. There is no exemption from sale for taxes, assessments, debt or liability incurred for the purchase or improvement of such homestead. No release or waiver of exemption is valid, unless in writing, and subscribed by such householder and wife if he have one), and acknowledged as conveyances of real estate, are required to be acknowledged. The following articles of personal property owned by the debtor, are exempt from execution, writ of attachinent, and distress for rent: First.-Necessary wearing apparel, Bibles, school books, and family pictures of every person. Second.-Other property worth $100 to be selected by the debtor. When the deb or is the head of a family. and resides with the same, in addition, other property worth $300 may be selected; though such exempt on shall not be allowed from any money due such debtor. A debtor taking the benefit of this act shall make a schedule, subscribed and sworn to, of all his or her personal property, including moneys on hand and due the debtor; and any property owned by the debtor, and not included in said schedule, shall not be exempt as aforesaid. And thereupon the officer having an execution against the same, shall summon three householders who, upon oath, will appraise and fix a fair value upon each article in said schedule, and the debtor shall then select from such schedule such articles as he or she may desire to retain, the aggregate value of which shall not exceed the amount exempted, to which he or she may be entitled, and deliver the remainder to the officer having the writ, The officer having the writ is authorized to administer the oath to the debtor and appraisers.

Indiana.-Home, and Personal Property of the following value: Any resident householder has au exemption from levy and sale under execution, of real or personal property, or both, as he may select, to the value of $300. The law further provides that no property shall be sold by virtue of an execution for less than two thirds of its appraised cash value. The provisions of this law can be waived in contracts. To do this, the note or contract should read: "Payable without any relief whatever from valuation or appraisement laws."

lowa.-Farm of 40 Acres, or House and Lot in City and Personal Property. The homestead must embrace the house used as a home by the owner thereof, and if he has two or more houses thus used by him, at different times and places, he may select which he will retain as a homestead. If within a town plat it must not exceed one-half acre in extent, and if not in a town plat it must not embrace in the aggregate more than forty acres. But if when thus limited, in either case its value is less than $500, it may be enlarged till its value reaches that amount. All wearing apparel kept for actual use, and suitable to the condition of the party, and trunks to contain the same, one shot-gun, or rifle, the proper tools, instruments, or books of any 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 wagon with harness, by use of which any physician, public officer, farmer, teamster, or other laborer, habitually earns his living. All private libraries, family Bibles, portraits, pictures. musical instruments, and paintings not kept for sale. If the debtor is the head of a family there is further exempt, two cows, one calf, one horse, fifty sheep, their wool and goods manufactured therefrom, six stands of bees, five hogs, and all pigs under six months; the necessary food for all animals exempt for six months; all flax raised by the defendant on not exceeding one acre; one bedstead and necessary bedding for every two in the family; all cloth manufactured by the defendant, not exceeding 100 yards in quantity; household and kitchen furniture not exceeding $200 in value; all spinning-wheels, one sewingmachine, looms, and other instruments of domestic labor kept for actual use; the necessary provisions and fuel for the use of the family for six months; a pew in church, and a lot in burying-ground not exceeding one acre. The printer has exempted the necessary type, presses, etc., for his office to the value of $1.200. The earrings of a debtor for personal services, or those of his family, at any time within ninety days next preceding the levy are also exempt from attachment and execution. None of the foregoing exemptions are for the benefit of a single man not the head of the family, nor of non-residents, nor of those who have started to leave the state, but their property is liable to execution, with the exception of ordinary wearing apparel and trunks to contain the same; and, in the latter case, of such wearing apparel and such property as the defendant may select, not to exceed $75, to be selected by the debtor and appraised. But no exemptions shall extend to property against an execution issued for the purchase money thereof.

Kansas.-Home of 160 Acres of Farm Land, or House and One Acre in a Village or City, and Personal Property.-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 exempt from forced sale under any process of law, and shall not be alienated except by joint consent of husband and wife, when that relation exists. No value is affixed to the homestead. It may be worth a million dollars. No personal property is exempt for the wages of a servant, mechanic, laborer, or clerk. Every person residing in this State, and being the head of a family, shall have exempt from seizure upon attachment or execution, or other process issued from any court in this State: Family Bibles, school books, and family library; family pictures aud musical instruments used by the family; all wearing apparel of the family; all beds, bedsteads and bedding used by the debtor and his family; one cooking stove and appendages, and all other cooking utensils, and all other stoves and appendages, necessary for the use of the debtor and his family; one sewing machine, spinning wheel, and all other implements, and all other household furniture not herein enumerated, not exceeding $500; 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, and twenty sheep and their wool; necessary food for the support of the stock for one year; one wagon, two plows, drag, and other farming utensils not exceeding $300; grain, meat, vegetables, groceries, etc., for the family for one year; the

tools and implements of any mechanic, miner, or other person, kept for the purpose of carrying on his business, and in addition thereto stock in trade not exceeding $400 in value; library, implements, and office furniture of any professional man.

Kentucky.-Home worth $1,000, and Personal Property. - On all debts or liabilities created after the first day of June, 1866, so much land, including the dwelling house and appurtenances, as shall not exceed in value $1,000; one work beast or yoke of oxen, two cows and calves, five sheep; wearing apparel, and the usual household and kitchen furniture, of about the value of $100; also one sewing machine.

Louisiana.- Home of 160 Acres of Land, and Personal Property, in all worth $2,000.-One hundred and sixty acres of land, with buildings and improvements thereon, occupied as a residence, and bona fide owned by the debtor, having a family, a person or persons dependent upon him for support; together with personal property, inaking in all a value not exceeding $2,000.

Maine.-Home worth $500, and Personal Property.-There is exempted a lot of land, dwelling house, etc., not exceeding $500 in value; necessary apparel, a bed, bedstead, and bedding for every two members of a family; one cooking stove, all stoves used for warming buildings, and other necessary furniture to the value of $50; one sewing machine for use, not exceeding $100 in value; all tools necessary for the debtor's occupation; all Bibles and school books for use of the family; one copy of the Statutes of the State, and a library not exceeding $150 in value; one cow and one heifer, two swine, ten sheep, and the wool and lambs from them; one pair of working ca.tle, or fnstead thereof, one pair of mules, or two horses not exceeding $300 in value; all produce of farms until harvested; corn and grain for use of debtor and family, not exceeding thirty bushels; all potatoes raised or purchased for use in family; one barrel of flour; a sufficient quantity of hay to winter all exempted stock; all flax raised for use, on one-half acre of land; lumber to the amount of $10, twelve cords of fire-wood, five tons of anthracite coal, fifty bushels of bituminous coal, and all charcoal for use in the family; one pew in meeting-house where debtor worships; one horse-sled or ox-sled, $20 in value; one harness worth $20 for each horse or mule; one cart or truck wagon, one harrow, one plow, one yoke, two chains, and one mowing machine; for fisherman, one boat not exceeding two tons burthen.

Maryland.-No Homestead Exemption, but Personal Property. The property exempted is the personal property actually necessary for the sustenance of the family, and the implements or tools necessary to earn a livelihood, and wearing apparel. The constitution of the State directs the legislature to pass laws exempting from judicial sales property not exceeding $500. One hundred dollars is the amount fixed and exempted in pursuance of this constitutional requirement. (The exact language of the law is, "all wearing apparel, books, and the tools of mechanics.")

Massachusetts. - Home worth $800, and Personal Property. Every householder, having a family, is entitled to a homestead, valued at $800, in farm, or lot of land, and buildings thereon, owned and occupied by him as a residence. Necessary clothing, one bedstead, bed, and necessary bedding for every two of the family: one stove used for the dwelling, and fuel not exceeding the value of $20, for the use of the family: one sewing machine, of a value not exceeding $106, in actual use by such debtor, or family: other household furniture necessary for him and his family, not exceeding $300 in value; Bibles, school books, and library used by him or his family, not exc eding $50 in value: one cow, six sheep, one swine, and two tons of hay: the tools, implements and fixtures necessary for carrying on his trade or business, not exceeding $100 in value: materials and stock necessary for carrying on his trade or business, and intended to be used therein not exceeding $100 in value: provisions necessary for the family not exceeding $50 in value: the boat, fishing tackle, and nets of fishermen, actually used by them in the prosecution of their business, to the value of $100: the uniform of an officer or soldier in the militia, and the arms and accoutrements required by law to be kept by him; one pew in church unless required to be sold because of some tax legally laid thereon, and shares in co-operative associations, not exceeding $20 in the aggregate: also rights of burial, and tombs while in use as repositories for the dead.

Mississippi. - Home worth $2,000, and Personal Property.—On debts contracted after September 1, 1870, only eighty acres of land to the head of every family, being a housekeeper; to a resident of any incorporated town, being the head of a family, and a housekeeper, $2,000 worth of real property, comprising the proper homestead. It is understood that on debts contracted before September, 1870, the exemptions of the code of 1857 are applicable, viz: One hundred and sixty acres of land, homestead, $1 500; tools of a mechanic, agricultural implements of a farmer, implements of a laborer; wearing apparel; books of a student, libraries, books and maps; two horses or mules (the new exemption gives an additional mule or horse, making two exemptions), one hundred and fifty bushels of corn, four cows and calves, eight hundred pounds of pork, twenty bushels of wheat; one yoke of oxen, one wagon; furniture, $250.

Missouri.-Home worth $1,500 to $3,000, and Personal Property. Married inen are allowed a homestead of one hundred and sixty acres of land to the value of $1,500. In cities of forty thousand inhabitants or over, homesteads shall not include more than eighteen square rods of ground, nor exceed in value $3,000. In cities of less size, liomestead shall not include over thirty square rods, nor exceed $1,500 in value. Personal property to the value of not less than $300 to the heads of families. Before 1865, certain property of husband, but not that acquired by purchase after marriage, was exempt from liabilities of wife incurred before marriage. Since statute of 1865, husband is so liable.

Michigan. - Home worth $1,500, and Personal Property. Any quantity of land, not exceeding forty acres, and the dwelling house thereon, with its appurtenances, to be selected by the owner thereof,

and not included in any recorded town plat, city or village, or, instead thereof, at the option of the owner, a quantity of land not exceeding in amount one lot, being within a recorded town plat, or city, or village, and the dwelling house thereon, and its appurtenances, owned and occupied by any resident of the State, not exceeding in value $1,500. Household furniture to amount of $250; stock in trade, a team, or other things which may be necessary to carry on the pursuit of particular business, up to $250; library and school books not exceeding $150; to a householder, ten sleep, two cows, five swine, and some minor things. There are some other exemptions beside a homestead, but they are trivial.

Minnesota. - Home of Eighty Acres in Farm Lands, or House and Lot in Village or City, and Personal Property. - Eighty acres of land selected as a homestead, or a lot and dwelling house thereon, in any incorporated town plat, city, or village, being a homestead; the family Bible, family pictures, school books, or library, and musical instruments; all wearing apparel of the debtor and his family, all beds, bedsteads, and bedding kept and used by the debtor and his family; all stoves and appendages put up or kept for the use of the debtor and his family; all cooking utensils, and all other household furniture not herein enumerated, not exceeding $500 in value; three cows, two swine. one yoke of oxen and a horse, or in lieu of one yoke of oxen and a horse, a span of horses or mules, twenty sheep and the wool from the same, either in the raw material, or manufactured into cloth or yarn; the necessary food for all the stock mentioned in this section, for one year's support, either provided or growing, or both, as the debtor may choose; also, one wagon, cart, or day, one sleigh, two plows, one drag, and other farming utensils, including tackle for teams, not exceeding $300 in value; the provisions for the debtor and his family necessary for one year's support, either provided or growing, or both, and fuel necessary for one year; the tools and instruments of any mechanic, minor or other person, used and kept for the purpose of carrying on his trade, and in addition thereto, stock in trade not exceeding $400 in value. Also the library and implements of any professional man. All of which articles hereinbefore intended to be exempt shall be chosen by the debtor, his agent, clerk, or legal representative, as the case may be; one sewing machine; the earnings of minor children. None of these articles of personal property are exempt from execution or attachment for the purchase money thereof.

Montana.-Home worth $2,500, and Personal Property. - A homestead not exceeding in value $2,500; in a city or village not to exceed one-quarter of an acre, or farm land not exceeding eighty acres; the debtor taking his choice selecting either, with all improvements thereon included in the valuation. The lien of a mechanic, laborer, or mortgage lawfully obtained upon the same, is not affected by such exemption. In addition to the homestead, personal property to the value of $1.400, and more, according to value of articles enumerated by statute, is allowed to the householder occupying the same.

Nebraska.- Home worth $500, and Personal Property.-A homestead consisting of any quantity of land not exceeding one hundred and sixty acres, and the dwelling house thereon, and its appurtenances, to be selected by the owner thereof, and not included in any incorporated city or village; or, instead thereof, at the option of the owner, a quantity of contiguous land, not exceeding two lots, being within an incorporated town, city or village, and according to the recorded plat of said incorporated town, city or village; or, in lieu of the above, a lot or parcel of contiguous land not exceeding twenty acres, being within the limits of an incorporated town, city or village, the said parcel or lot of land not being laid off into streets, blocks and lots. owned and occupied by any resident of the State, being the head of a family, shall not be subject to attachment, levy, or sale upon execution, or other process issuing out of any court in this State, so long as the same shall be occupied by the debtor as a homestead. All heads of families who have neither lands, town lots nor houses entitled to exemption as a homestead, under the laws of this State, shall have exemption from forced sale on execution the sum of $500 in-personal property. Other personal property is exempted, which is enumerated by statute.

Nevada. - Home worth $5,000, and Personal Property. - The husband, wife, or other head of the family, is entitled to a homestead not exceeding in value $5,000, and a debtor has exempted from attachment personal property not exceeding in value $1,500, enumerated in the statute.

New Hampshire. - Home worth $500, and Personal Property, Homestead to the value of $500; necessary apparel and bedding, and household furniture to the value of $100; Bibles and school books in use in the family; library to the value of $200; one cow, one hog and one pig, and pork of same when slaughtered; tools of occupation to the value of $100; six sheep and their fleeces; one cooking stove and its furniture; provisions and fuel to the value of $50, and one sewing machine; beasts of the plow, not exceeding one yoke of oxen, or a horse, and hay not exceeding four tons.

New Jersey. - Home worth $2,000 and Personal Property.-Lot and buildings thereon, occupied as a residence and owned by the deptor, being a householder and having a family, to the value of $1,500, Personal property to the amount of $200, owned by a resident head of a family, appraised by three persons appointed by the sheriff; and the widow or administrator of a deceased person may claim the same exemption of $200 as against the creditors.

New York.-Home worth $1,000, and Personal Property.Homestead to the value of $1,000, owned and occupied by debtor, being a householder and having a family. In addition to the household articles usually enumerated as exempt from the sale under execution, and the tools of any mechanic, not exceeding $25 in value, there are exempted necessary household furniture and working tools; team and food for said team for a period not exceeding ninety days; professional instruments, furniture and library owned by any person being a householder, or having a family for which he provides, to the value of not exceeding $250, and a sewing machine, Such exemption does not apply to any execution issued on a demand for purchase money of such fur

niture, tools or team, or the food of said team, or professional instruments, furniture or library, sewing machine, or the articles now enumerated by law; nor to any judgment rendered for a claim accruing for work and labor, performed in a family as a domestic; nor to any judgment obtained in any court in the City of New York, for work, labor or services done or performed by any female employee, when such amount does not exceed the sum of $15 exclusive of costs.

New Mexico. - Home worth $1,000; Provisions, $25; Furniture, $10; Tools, $20. Real estate to the value of $1,000 is exempt in farm if the heads of families reside on the same; also the clothing, beds, and bed clothing necessary for the use of the family, and firewood sufficient for thirty days, when actually provided and intended therefor; all Bibles, hymn books, Testaments, and school books, used by the family, and family and religious pictures; provisions actually provided, to the amount of $25, and kitchen furniture to the value of $10, both to be selected by the debtor; also tools and implements belonging to the debtor that may be necessary to enable him to carry on his trade or business, whether agricultural or mechanical, to be selected by him, and not to exceed $20 in value. Real estate when sold must be first appraised by two freeholders of the vicinity, and must bring two-thirds of the appraised value.

North Carolina. - Home worth $1,000; Personal Property, $500. Every homestead, and dwellings and buildings used therewith, not exceeding in value $1,000, to be selected by the owner thereof: or. in lieu thereof, at the option of the owner, any lot in a city, town or village, with the dwellings used thereon, owned and occupied by any resident of the State, and not exceeding the value of $1,000. Personal property to the value of $500.

Ohio.-Home worth $1,000, and Personal Property. There is exempted by law the family homestead, not exceeding in value $1,000; the wearing apparel of such family; beds, bedsteads, bedding necessary for the use of the family; one stove and pipe, fuel sufficient for sixty days. In case the debtor is not the owner of a homestead, he is entitled to hold,exempt from levy and sale, personal property not exceeding $500, in addition to the chattel property as aforesaid.

Ontario, Canada.- Grants that are Free, and Homesteads in the possession of actual settlers, in the Algoma and Nippissing Districts, and certain lands between the River Ottawa and Georgian Bay, are exempt from seizure, while in personal property, beds, bedding, and wearing apparel of the debtor and his family, household furniture, provisions, farm stock, tools and implements, to the value of $60, are exempt from seizure.

Oregon.- Personal Property. – Books, pictures, and musical instruments, to the value of $75; wearing apparel to the value of $100, and if a householder, to the value of $50 for each member of the family; tools, implements, apparatus, team, vehicle, harness, or library, when necessary in the occupation or profession of a judgment debtor, to the amount of $400; if the judgment debtor be a householder, ten sheep with one year's fleece, two cows, five swine, household goods, furniture, and utensils, to the value of $300. No article of property is exempt from execution issued upon a judgment for the purchase price.

Pennsylvania. - Real or Personal, $300,- Property, either real or personal, to the value of $300. The exemption may be waived in note or contract.

Quebec, Canada.-Personal Property enumerated as follows, is exempt from forced sale, being used and owned by the debtor: Bed, bedding, and bedstead; necessary apparel for himself and family; set of table and stove furniture; all spinning wheels and weavers' looms in use in the family; one ax, one gun, one saw, six traps, fish-nets in common use; and ten volumes of books; fuel and food for thirty days, worth $20; one cow, four sheep, two hogs, with necessary food for thirty days; tools and instruments used in his trade to the value of $20; fifteen hives of bees, and wages and salaries not yet due; besides certain other properties granted by the courts.

Rhode Island. - No Home Exempted, but Personal Property. The law exempts from sale on execution the household furniture, and family stores of a housekeeper, provided the same do not exceed in value $200; all the necessary wearing apparel of a debtor and his family; one cow, one hog, the tools or implements of a debtor's profession to the value of $50. There is no homestead exemption.

South Carolina,- Home worth $1.000; Personal Property $500. There is exempt from sale and execution in the State a homestead not exceeding in value $1,000. Household furniture, beds, and bedding, family library, arms, carts, wagons, farming implements, tools, cattle, work animals, swine, goats and sheep, not to exceed in value in the aggregate the sum of $500; in addition thereto all necessary wearing apparel.

Tennessee. -Home worth $1.000, and Personal Property.-The homestead, consisting of the dwelling house, outbuildings, and land appurtenant, to the value of $1,000; also personal property to the value of $500.

Texas.-Home worth $5,000, and Personal Property To every citizen, householder, or head of a family, two hundred acres of real estate, including homestead, in the country, or any lot or lots in a town or city, used as a homestead, not to exceed $5,000 in value at the time of their designation as a homestead, (subsequent increase in value by improvements or otherwise does not subject it to forced sale); household and kitchen furniture, $500. To every citizen not the head of a family, one horse, saddle and bridle; all wearing apparel, and tools, books, and apparatus of his trade or profession: also five cows, twenty hogs; one year's provisions, and in case of death of husband, the court will set aside to the widow and children other property or money to the value of the foregoing exemptions, if the estate has not got the specific articles exempted.

Utah. - Home worth $1,000, and Personal Property. To each member of the family, $250.-To the head of the family is allowed a homestead not exceeding in value $1,000, to be selected by the debtor, and personal property to the value of $700 or more, according to the value of articles exempt by statute; aside from the homestead each member of the family is allowed $250. No property shall be exempt from sale on a judgment received for its price, où a mechanic's lien, or a mortgage thereon.

Vermont,- Home worth $500, and Personal Property. - Homestead to the value of $500, and products; such suitable apparel, bedding, tools, arms, and articles of 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; ten sheep, 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, twenty bushels of potatoes; such military arms and accoutrements as the debtor is required by law to furnish; all growing crops, ten bushels of grain, one barrel of four, three swarms of bees and hives, together with their produce in honey; two hundred pounds of sugar, and all lettered gravestones; the Bibles and all other books used in a family; one pew or slip in a meeting house or place of religious worship; live poultry not exceeding in amount or value the sum of $10; the professional books and instruments of physicians, and the professional books of clergymen and attorneys at law, to the value of $200; and also one yoke of oxen or steers, as the debtor may select, or 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 $200, with sufficient forage for the keeping of the same through the Winter; provided, however, the exemption, as to one yoke of oxen or steers, and the forage therefor, is not to extend to any attachment issued on any contract made on or before the twenty-first day of November, 1859, or the exemption as to two horses and the forage therefor, on or before the first day of December, 1866, or any execution issued on a judgment founded on any such contract.

Virginia. - Home and Personal Property, $2,000. – Every householder or head of a family shall be entitled to hold exempt from levy his real and personal property, or either, including money or debits due him, to a value not exceeding $2,000, to be selected by him. The personal property exempted is defined by the statute of the State.

West Virginia.- Home worth $1.000, and Personal Property.— Homestead to the value of $1,000 is exempt, where the property of that value is devised or granted to debtor, being a husband or parent, and resident in the State, as a homestead; and where he, previously to contracting the debt or liability has placed a declaration of his intention to keep the property as a homestead on the land records of the county in which the real estate is situate. Personal property to the value of $300 is also exempted, provided debtor is a resident and a parent.

Washington Territory. - Home worth $1,000, and Personal Property. -To each householder, being the head of a family, a homestead worth $1,000, while occupied by such family. All wearing

apparel, private libraries, family pictures and keepsakes; to each householder, one bed and bedding, and one additional bed and bedding for every two additional members of the family, and other household goods of the coin value of $1,500; two cows and their calves, five swine, Two stands of bees, twenty-five domestic fowls, and provisions and fuel for six months. To a farmer, one span of horses and harness, or two yoke of oxen, and one wagon, with farming utensils not exceeding $200 coin v. lue. To attorneys and clergymen, their libraries valued at not to exceed $500, with office furniture and fuel. Small boats and firearms kept for use, not exceeding $50 in coin value; parties engaged in lightering, two lighters and a small boat, valued at $250; the team of a drayman.

Wisconsin. - Farm of Forty Acres, or House and Lot in Village or City, and Personal Property. - A homestead consisting of any quantity of land not exceeding forty acres, used for agricultural purpoted and the dwelling house thereon and its appurtenances, to be by the owner thereof, and not included in any town plat, or city, or vil lage, or instead thereof, at the option of the owner, a quantity of land not exceeding in amount one-fourth of an acre, being within a recorded town plat, or city, or village, and the dwelling-house thereon, and its appurtenances, owned and occupied by any resident of the State, shall not be subject to forced sale on execution, or any other final process from a court, for any debt or liability contracted after January 1, 1849. Family Bible, family pictures, or school books: library of debtor, but not circulating libraries; wearing apparel of debtor and family; all stoves put up and kept for use, all cooking utensils, and all other household furniture not herein enumerated, not exceeding $200 in value; two cows, ten swine, one yoke of oxen and one horse, or a span of horses or mules; ten sheep and the wool from same, either raw or manufactured; the necessary food for above stock for a year's support; one wagon, cart, or dray, one sleigh, one plow, one drag, and other farming utensils, including tackle for teams, not exceeding $50 in value; provisions and fuel for one year; tools and implements or stock in trade of a mechanic or miner, or other person, not exceeding $200 in value; library or implements of any professional man not exceeding $200 in value; all moneys from insurance of exempt property; earnings of all persons for sixty days next preceding the issuing of any process; all sewing machines kept for use; any swords, plate, books, or other articles, presented by Congress or the members thereof.

Wyoming.-Home worth $1,500, and Personal Property. - A homestead consisting of a house and lot in a village or city, or land not exceeding one hundred and sixty acres, the value not in either case exceeding $1,500, is allowed to a householder occupying the same. Also the following property of a householder being the head of a family, is exempt. Wearing apparel, family Bibles, pictures, school books, cemetery lots, bedding, furniture, provisions, and such other articles as the debtor may select, not exceeding in value $500. Tools, team, or stock in trade of a mechanic, miner, or other person, kept and used for the purpose of carrying on his business or trade, not exceeding $300, are exempt. Library, Instruments and implements of any professional man, worth not more than $300. The person claiming exemption must be a bona fide resident of the territory.

Its use has also been legalized in the United States, and its ultimate adoption, as a uniform system of measurement and weight, by all the civilized countries, it is believed, will be only a matter of time."

WEIGHTS.

Weight or quantity of water at maximum density.

Equiv. in English Weigh Troy Avoird. Pound Grains. Ounces.

1 1000

1 cubic decimetre. 15.43

2.64

10 grammes..

10 cubic decimetre.

.3527

100 grammes.. 100 decimetre...... 1,000 grammes.. 1 litre..

3.527

26.41

10,000 grammes..

10 litre.

2.2046 22.046

Quintal..

100,000 grammes..

1 hectolitre..

220.46

MEASURES OF LENGTH.

ALTHOUGH an earnest effort be made to do business upon a strictly cash basis, debts will be incurred which dishonest, careless, improvident and unfortunate people will neglect to pay. To understand the necessary steps to be taken in the collection of such debts is a matter which,

while it concerns all, is nevertheless understood only by the few; and, thus lacking acquaintance with the course which should be pursued, vast numbers of people are defrauded of their hard earnings and honest dues, and themselves frequently thrown into bankruptcy, when prompt and decisive measures pursued in the collection of debts would have saved to them fortune and independence.

Indebtedness having occurred, and the party owing the same neglecting to pay, what shall be the first step taken in its collection? Naturally that will very materially depend upon the nature of the indebtedness and the circumstances under which the debt was made. To illustrate, the following are among the various means by which debts are incurred:

How Debts are Made.

By buying goods to be paid for when convenient.

By buying goods on credit, settlement being made at certain times. By employing service, to be paid for at certain stated periods. By obtaining the use of lands, houses and other property, and contracting to pay for the same as per agreement.

By purchasing houses, lands and other property, giving a mortgage on the same as security for balance unpaid.

By borrowing money; usually secured by note and mortgage, or responsible indorsement, as the case may be.

General Suggestions.

To avoid any of these various classes of indebtedness, the following safeguards can be used:

First, do a strictly cash business. Mark goods in the beginning as low as you intend they shall be sold, and then part with them only for cash in hand, unless in cases of emergency. This is the best way to obviate all necessity of collecting, and is by far the best course to pursue alike for the buyer and the seller.

Precautionary Measures.

Send goods abroad only to be paid for when taken.

If goods are bought on account, to be paid for at stated periods, let such period be as short as possible, and collect promptly at the time specified.

If engaged in the service of others, secure payment if possible once a week, unless engaged in working for a strictly responsible firm who make it a rule to pay monthly.

If furnishing boarding-house or hotel accommodations, make it a positive rule to collect all bills at periods not exceeding a week apart. To do otherwise is almost certainly to meet with loss, though there are exceptional cases with strictly responsible parties who may arrange to pay monthly.

If renting houses, lands or other property, always have leases made in duplicate, one of which should be kept by the landlord, and the other by the tenant; the wording of the lease being specific as to the conditions of payment, and forfeiture, (see "Landlord and Tenant," page 202), if payment be not made promptly. In cities it is customary to have rent paid weekly or monthly, in advance. The payments should always be made at the landlord's residence or place of business. Acknowledgment of the payment should be made on the back of the lease when rent is paid.

Loaning Money.

If loaning money, always require a promissory note of the borrower. (See "Promissory Notes," page 179.) Some exceptions may be made, of course, where the amount is quite small, among very intimate friends. Ordinarily, however, always take a note; and if the amount is considerable, or the responsibility of the borrower in the least doubtful, have the payment of the note secured by a niortgage on property worth several times the amount loaned. (See "Mortgages," page 198.) When difficulty is experienced in collecting an account, get the same, if possible, converted into a note, as it is much easier to handle and collect.

Be very certain, when loaning money on real estate, that the amount of security is not only sufficient to pay the note, but that it is free from encumbrance. If a loan is made taking personal property as security, covered by chattel mortgage, see that no other mortgage has been placed on the same property before.