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  _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




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  [Illustration]

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  _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