delinquent may select, and necessarily used by him in his ordinary occupation. 

( c ) His necessary clothing, and that of all his family. 

( d ) Household furniture and utensils necessary for housekeeping, and used for that purpose by the delinquent, such as he may select, of a value not exceeding seventy-five pesos. 

( e ) Provisions actually provided for individual or family use sufficient for three months. 

(f) The professional libraries of lawyers, judges, clergymen, doctors, school-teachers, and music teachers, not exceeding five hundred pesos in value. 

( g ) One fishing boat and net, not exceeding the total value of twenty-five pesos, the property of any fisherman, by the lawful use of which he earns a livelihood. 

[2204-1.] 

SECTION 2468 . Owner May Redeem Personal Property Before Sale . — The owner of the personal property seized may redeem the same from the collecting officer at any time after seizure and before sale by tendering to him the amount of the tax, the penalty, and the costs incurred up to the time of tender. The costs to be charged in making such seizure and sale shall only embrace the actual expense of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the collecting officer or his deputy. 

[1793-1.] 

SECTION 2469 . Taxes and Penalties Constitute a Lien on Real Estate . — Taxes and penalties assessed against realty shall constitute a lien thereon, which shall be superior to all other liens, mortgages, or incumbrances of any kind whatsoever; shall be enfor ceable against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty. A lien upon real estate for taxes levied for each year shall attach on the first day of January of such year. 

[1793-1; 2257-5.] 

SECTION 2470 . Procedure for Sale of Real Estate for Taxes, etc . — In addition to the procedure prescribed in section twenty-four hundred and sixty-six 

