Skinner v. Shannon

"Where a levy is made upon a stock of goods of a copartnership, is the firm as such, or the several members thereof, entitled to claim any part thereof as being exempt under the law of this State ?

This question has arisen in several of the States, and thus far there is a want of harmony in the answers given thereto. *87We must, therefore, in the light of those cases, look to the Constitution, statutes aud decisions of this State, and unfettered by previous decisions, construe the statute in accordance with the letter and evident spirit thereof.

Our Constitution, in section 1 of art. xvi, provides…