Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1871-08-05
r. c. PowEEs.
Property Exempt by Law from Tax
alton.
BY ]. L. GEORGE.

BY J. T.. GEORGE.
ThorC are two exemption laws
in force in this State, one the act Of
1857 in the Revised Code, and the
other the act of 1870, which, when
construed together, give the follow
ing result IT'S the property exempt
from seizure under attachment or
execution:
l. One hundred and sixty acres
of land, not exceeding in value
@1,500 exclusive of improvements,
iIthis is only allowed to heads Of
families and the following person
atty to all persons.
:. The tools OF a mechanic ncccs-
sary for carrying on his trade.
3. Farming implements necessary
for two male lAborers.
I. The implements of 4 laborcr
necessary for his ususI employment.
5. Tho books Of Il student nocCS
sary to complete his education.
E. The necessary apparel Of evcry
person. .
/. The libraries of lawyers, doc
tors and preachers, and the instru-
mrnts Of surgeons and dentists, not
: exceeding $50 in value.
:. Fho arms ana accoutrcment6
OF 4 person belonging to the enroll
ed militia.
.. All globes, maps ana books
used by teachers OF schools, COZ
legcs, etc. And also the following
10 each head OF Il family:
Two work horses or mules; four
cows and calves; twenty hg"d OF
stock hogs ono hundred ana hiIH
bushels OF corn twenty bushels OF
wheat orFleej cight h'hdr'9 poNhoe
OF pork or bacon; one yoke Of oxen.
one cart or wagon; two hundrGo
and nifty do lars worth OF honSohol1
furniture to be selected by the
debtor
The l6O acres OF IaiId arc 20 IN
cIudo the dwelling house OF TIN
debtor. If the debtor IiYoS IN ~
incorporated town. ne Is "'ItI'Ie" t
$1,000 worth OF real estate, com
prlsng his homestead ana ot''.
5 buildings connected thercwIlh. a
to debts contracted alter the lst 0
i. september, 1870, only eighty acre
OF land are exempt, but 1t may b
) OF the value OF Sl,9OO,
The exemption OF the real eStH'
E. continues after the death OF IN
r. debtor, for the benefit OF tue Wldo'
and family Of deceased, some or on
T. OF them continuing to occupy SucI
c homestead until the youngest rhlI'
becomes twcnty-onc years OF aS,(
i or the death Of the widow, when
ever shall happen last. Then tn
real estate becomes again liable TO
the debtors debts. The persona
property, on the death OF %thodebtol
goes to tho widow absolutely, tn
Il children having no interest in Il
by tho provisions of Revenue Cod,
= Art. liz, p. 400. But by Act ,
J.. February Sth, 1850, (SeSslon Law
d p. 374) the personally was dircctc
to 20 to the widow and children
t, and if there was no widow, then
l. tho children. Though the Act {
d 1870, (Seasion Laws, p. so rcpeale
call laws and parts Of laws oXcmp
d ing property from seizure and sal
under execution or attachment, Ell
acted since the first day of Janumr,
i 1860" | think the Act Of Februar
y. 8, 1860, above referred to, is still i
81 force, since it does not exempt m
N property from seizure under exec
3. ton, but only provides how, on II
nt death Of the debtor, it shall 90 an
n be disposed of. If this opinion
k. correct, then the personally oXcml
from execution will 60 to the wi,
ow and children jointly, and not
K the widow alone.
Tho debtors right to his pcrso'
as atty is absolute, and he may give
t. away or dispose oft in any way |
IL sees proper, and the right Of h
rs widow and children, after his deaf
h is of the same absolute charactc
IT. +, His right to the realty is difforcn
As to that, it is, under the act
ne 1857, a mere privilege ofoecupati
nc and enjoyment, free from modest
IS ton for his debts, which eXpir
NJ with his death if he has no wido
III or children, and if he has such II