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