apparel, beds and bedding; arms and accoutrements; necessary cooking utensils, table, six chairs and other kitchen and table furniture; tools and implements of mechanic to the value of $25. Also other necessary household furniture, working tools, and team owned by a householder, or professional instruments and library to the value of $250; provisions for ninety days.

Homestead-to the value of $1,000.

North Carolina.

All necessary farming and mechanical tools, one work horse, cart or wagon, one cow and calf, fifteen hogs, five hundred pounds pork or bacon, fifty bushels corn, twenty bushels rice or wheat; household and kitchen furniture to the value of $200; library of professional men, instruments of surgeons and dentists. Homestead of one hundred acres in country or one acre in city or town when laid off and registered.

Ohio.

Wearing apparel, beds and bedding necessary for family; one stove and pipe, fuel for sixty days; one cow, or if the debtor own no cow, household furniture may be selected to the value of $15; two swine, or the pork therefrom; or if he have no swine, then furniture to the value of $6; six sheep and the wool therefrom; or in lieu of such sheep, furniture to the value of $10; sufficient food for such animals for sixty days.

Bible, school books, family pictures; provisions to the amount of $40; other household and kitchen furniture not to exceed $30 in value; tools and implements, whether mechanical or agricultural, not to exceed $50; one sewing machine; the horse and saddle of practicing physicians; also medicines, instruments, and books, not exceeding $50 in value. To a drayman, one horse, harness and dray.

Homestead. The homestead not to exceed $500 in value. Or if the debtor have no homestead, then additional personal property to the value of $300 in lieu thereof.

Oregon.

Books, pictures, and musical instruments to the value of $75; wearing apparel to the value of $100, and if debtor have a family, clothing for each member of the family to the value of $50; tools, implements, apparatus, team, vehicle, harness, or library, necessary to any person to carry on his trade or profession, to the value of $400; also sufficient food to support team sixty days; a team not to include more than one yoke of oxen, or one pair of horses or mules. The following property, if owned by a householder and in actual use or kept for use, ten sheep with one year's fleece, two cows, five swine; household goods to the value of $300; food sufficient for exempt animals for three months, and provisions for family for six months; pew in a church; horses, arms, equipments, and uniforms of all in the enrolled militia of the State; all public property.

Pennsylvania.

Property to the value of $300, exclusive of all wearing apparel of the defendant and his family, all bibles and school books. The wages of any laborer, or the salary of any person in public or private employment, shall not be liable to attachment in the hands of the employer.

Rhode Island.

Necessary wearing apparel of debtor and family; working tools to the value of $50; household furniture and family stores of housekeeper, including beds and bedding, to the value of $200; bible and school books; one cow, one pig, and the pork of same; uniform, arms, ammunition, and equipments of militia men; one pew; one burial lot; mariner's wages until after termination of voyage; debts secured by bills of exchange or negotiable promissory notes. (Revised Statutes, 1867.) Wages to the amount of $25. (1869.) No homestead exemption.

South Carolina.

Household furniture, beds and bedding, library, arms, wagons, farming implements, tools, neat cattle, work animals, swine, goats, and sheep, not to exceed in value, in the aggregate, the sum of $300.

Homestead to the value of $1,000; not to extend however to debts for taxes thereon, or for the purchase thereof, or for improvements thereon. (1868.)

Tennessee.

Two beds with bedding, and for each three children of any one family, an additional bed and bedding; 2 cows, or cows and calves; and if the family consists of six or more persons, 3 cows and calves; certain specified table furniture; 1 dozen chairs, 1 bureau not to exceed $40 in value; 1 cooking stove and utensils to the value of $25, and other kitchen furniture; 2 horses or mules or 1 yoke of oxen, 1 ox cart, 1 wagon not to exceed $75 in value, and harness; 1 man's saddle, 1 woman's saddle, 2 bridles; 25 barrels of corn, 20 bushels of wheat, 500 bushels of oats, 500 bundles of fodder, a stack of hay not to exceed $20 in value; and if the family consist of less than six persons, 1000 pounds of pork, or 600 pounds of bacon; or if the family consists of more than six persons, then 1200 pounds of pork or 900 pounds of bacon; all the poultry and fowls to the value of $25; a home made carpet. 6 cords of wood, or 100 bushels of coal: 1 sewing machine.

To a farmer, 2 plows, 2 hoes, 1 harvest cradle, knife, 1 set of plow gears, a pitchfork, rake; 5 sheep and 10 hogs. To a mechanic, his tools, $50 worth of lumber or material. To any laborer, $100 of wages. (Acts 1867.) And $250 worth of personal property in addition to that now exempt. (Acts 1868.)

The homestead, consisting of dwelling house, outbuildings and land appurtenant to the value of $1,000, to every head of a family, provided such homestead be duly registered.

Texas.

Fifty acres of land, (or one town lot,) including the homestead, and improve

ments not exceeding $500 in value; all household and kitchen furniture not to exceed $200; all implements of husbandry not to exceed $50 in value; all tools, apparatus and books belonging to the trade or profession of any citizen; 5 cows, 1 yoke of oxen or 1 horse, 20 hogs, and one year's provisions.

Vermont.

The homestead to the value of $500, together with the rents, issues, profits and products thereof. Such suitable apparel, bedding, tools, arms, and articles of household furniture as may be necessary for upholding life; one sewing machine; one cow, the best swine or the meat of one swine, 10 sheep, one year's wool of same; forage for the sheep and cow through one winter; 10 cords wood, 20 bushels of potatoes, all growing crops, 10 bushels grain, one barrel flour, 3 swarms of bees; 200 pounds of sugar, grave-stones, one pew, live poultry to value of $10; professional books and instruments of physician, books of clergymen and lawyers, to value of $200; one yoke of oxen, two work horses, not to exceed $200 in value, with forage for the same through the winter.

Virginia.

To a householder; The family Bible, family pictures, school books and library to the value of $100; one pew, one burial lot, all necessary wearing apparel, beds and bedding; three stoves; one cow, one horse, six chairs, one table and table furniture, one loom, one spinning wheel, one pair cards, one axe, two hoes, five barrels corn, five bushels wheat or one barrel flour, 200 pounds bacon or pork, three hogs, $10 in value of hay, one cooking stove and utensils, one sewing machine; to a mechanic, tools to the value of $100.

To a farmer, one pair horses, or mules, with gearing, one wagon or cart, two plows, one drag, one harvest cradle, one pitchfork, one rake, two iron wedges. (Acts 1867.)

Homestead of 160 acres, including buildings and not over $1200 in value.

West Virginia.

Personal property to the value of $200.

Homestead to the value of $500.

Wisconsin.

Bible, family pictures, school books, library; 1 pew, burial lot; all wearing apparel; all beds, bedding; all stoves in use, and cooking utensils and other household furniture to the value of $200; 2 cows, 10 swine, 1 yoke of oxen and 1 horse, a span of horses, 10 sheep and wool of same; necessary food for all exempt stock for one year's support; 1 wagon, cart or dray, 1 sleigh, 1 plow, and other farming utensils to the value of $50; provision for debtor and his family, and fuel for one year.

EXEMPTION UNDER THE UNITED STATES BANKRUPT LAW. The necessary household and kitchen furniture, and other articles and necessaries of such bankrupt not to exceed the sum of $500.

The wearing apparel of such bankrupt and of his wife and children. All the arms, uniform and equipments of soldiers. All such other property as is exempted by the laws of the State in which the bankrupt has his domicile.

3.-LEGAL RATES OF INTEREST AND PENALTIES FOR USURY IN EACH OF THE STATES.

Alabama.-Legal rate, eight per cent. More than legal interest cannot be re

covered.

Arkansas.-Legal rate, six per cent. Any per cent. may be agreed upon, however, either by written or verbal contract. (Acts 1868.)

California.-If there is no contract in writing, fixing a different rate, seven per cent. is understood; but the parties may contract in writing for any rate they please. (Acts 1868.)

Connecticut.-Legal rate, six per cent. A higher rate forfeits the whole interest. Taxes and insurance may be added.

District of Columbia.-Legal rate, six per cent. Usury voids contracts at law, and the parties forfeit treble the amount lent or contracted.

Delaware.-Legal rate, sir per cent. whole debt, half to the prosecutor and

Florida.-Legal rate, eight per cent.

loss of all the interest. (Acts 1865.)

Whoever takes more than this forfeits the half to the State.

Usury is punishable by indictment and

Georgia. Legal rate, seven per cent. If more is taken, the principal only can

then be recovered.

Illinois.-Legal rate, six per cent. Parties may contract for ten per cent. The penalty for usury is forfeiture of all interest.

Indiana.-Legal rate, six per cent. Parties may agree upon ten per cent. in writing. Usurious interest cannot be recovered. (Acts 1867.)

Iowa.-Legal rate, six per cent. Parties may agree upon ten per cent.

Kansas.-Legal rate, seven per cent. Taking usury forfeits all interest.

Kentucky.-Legal rate, six per cent. recovered in an action.

Parties may agree upon twelve per cent.

Usurious interest void; if paid it may be

Massachusetts.-Legal rate, six per cent. But parties may agree in writing upon any higher rate.

Michigan.-Legal rate, seven per cent. Parties may agree upon ten per cent. Usury renders the contract void.

Mississippi.-Legal rate, six per cent. Parties may agree upon ten per cent. If more be taken, the excess is forfeited.

Missouri-Legal rate, six per cent. Parties may in writing agree upon any rate not to exceed ten per cent. Compound interest may be agreed upon and paid, but the compounding shall not be oftener than once a year.

Minnesota.-Legal rate, seven per cent. per cent., may be agreed upon in writing. excess above this.

Nebraska.-Legal rate, ten per cent. may be agreed upon by the parties.

interest.

Any higher rate, not to exceed twelve
No agreement shall be valid for an

Any rate, not to exceed fifteen per cent.,
Usury causes forfeiture of the whole

New Jersey.-Legal rate, six per cent. Contracts for a higher rate are void, Seven per cent. may be taken on contracts in Jersey City, in Hudson, Essex, Bergen and Union Counties, and township of Woodbridge, and City of Pattersion, if the parties actually reside there.

New Hampshire.-Legal rate, six per cent. But banks may take seven and threetenths per cent. Usury forfeits three times the amount unlawfully taken.

New York.-Legal rate, seven per cent. All contracts reserving a higher rate, are void. The taking of usury is deemed a misdemeanor and excess may be recovered back within a year by payer, and by overseers of poor within three years.

Nevada.-Legal rate, ten per cent.: but the parties may agree upon any rate in

writing.

North Carolina.-Legal rate, six per cent. Eight per cent. may be charged upon agreement in writing. No interest shall be recovered where an usurious rate is charged. (Acts 1866.)

Ohio.-Legal interest, six per cent. After Oct. 1, 1869, eight per cent. may be taken upon bonds, bills or other instruments in writing. More cannot be recovered.

Pennsylvania.-Legal rate, six per cent. Excess cannot be recovered.

Rhode Island.-Legal rate, six per cent., unless a different rate is expressly stipulated. (Acts 1865.)

South Carolina.-Legal rate, seven per cent. The usury laws of the State were repealed in 1865.

Tennessee.-Legal rate, six per cent. Upon agreement in writing, ten per cent. may be charged. Usury causes forfeiture of the entire interest, and renders the lender liable to a fine equal to the full amount of interest agreed upon.

Texas.-Legal rate, eight per cent. may be charged. If a higher rate is

Upon written agreement, twelve per cent. agreed for, the whole interest is forfeited.

Vermont.-Legal rate, six per cent. Interest paid beyond that may be recovered back. A bank suffers a penalty of $100 for usury.

Virginia.-Legal rate, six per cent. All contracts for a higher rate void, and the excess, if paid, may be recovered back.

Wisconsin.-Legal rate, seven per cent. Parties may agree upon a rate not exceeding ten per cent. Parties paying greater interest may recover three times the excess.