Somers v. Emerson

“ Beasts, of the plough, not exceeding a yoke of oxen or a horse, when required for farming or teaming purposes, or other actual use,” are exempt “ from attachment or levy on execution.”

This exemption is not to be extended beyond its fair and legitimate import. It may be argued that a horse without a wagon and harness would be of little use to the debtor in his business, and therefore, when a horse was exempted, such other things as were possessed by the debtor, and were necessary in order to make those which were exempted useful to him, were also exempted. But this is not so. The statute of…