United States v. Howell
U.S. Circuit Court for the District of Western North Carolina
In this ease an execution was issued upon a judgment obtained by tbe United States against tbe defendants upon a warehouse bond, and the marshal made return to this term of the court that no levy was made, as no goods and chattels, lands and tenements of the defendants could ho found in excess of the homestead and personal property exemptions allowed by the constitution and laws of the state upon execution for any debts.
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In this ease an execution was issued upon a judgment obtained by tbe United States against tbe defendants upon a warehouse bond, and the marshal made return to this term of the court that no levy was made, as no goods and chattels, lands and tenements of the defendants could ho found in excess of the homestead and personal property exemptions allowed by the constitution and laws of the state upon execution for any debts. James E. Boyd, Esq., United States district attorney, made a motion for an alias execution to be issued to the marshal, and that he be directed by an order of court to make a…
1Opinion of the Court
Dick, D. J.
The constitution of this state, in article 10, §§ 1, 2, provides as follows:
“ The personal property of any resident of this state, to the value of $500, to be selected by such resident, shall be, and is hereby, exempted from sale under execution, or other final process of any court, issued for the collection of any debt.”
“Every homestead, and the dwelling and buildings used therewith, not exceeding in value $1,000, to be selected by the owner thereof, or in lieu thereof, at the option of the owner, any lot in a city, town, or village, with the dwelling and buildings used thereon,…
2Cases cited5 opinions
- Edwards v. KearzeySupreme Court of the United States · 1878
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
- United States v. HerronSupreme Court of the United States · 1874
- Earle & Co. v. HardieSupreme Court of North Carolina · 1879
- Lamb v. . ChamnessSupreme Court of North Carolina · 1881
3Cited by3 opinions
- Kieferdorf v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
- Kieferdorf v. CommissionerUnited States Tax Court · 1943
- Kieferdorf v. CommissionerUnited States Tax Court · 1943