( c ) His necessary clothing, and that of all his family. ( d ) Household furniture and utensils necessary for house-keeping, and used for that purpose by the debtor, such as the debtor 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.] S ECTION  461 . Sale of Distrained Property . — Property seized upon process under section four hundred and fifty-nine hereof shall, after due advertisement, be exposed for sale at public auction, to the highest bidder, and so much of the same shall be thus so ld as may be necessary to satisfy the tax, penalty, and costs of the seizure and sale. The purchaser at such sale shall acquire an indefeasible title to the property. Advertisement in such cases shall be given by notice stating the time, place, and cause of the sale, posted for ten days at the main entrance of the municipal building and at a public and conspicuous place in the barrio where the property was seized. cD TSHE The sale shall take place, in the discretion of the treasurer or his deputy, either at the main entrance of the municipal building or at the place where the property was seized. [82-75; 1791-16.] S ECTION  462 . Return of Officers — Disposition of Proceeds . — The officer conducting a sale under the preceding section shall make immediate return of his proceedings and a memorandum thereof shall be entered by the provincial treasurer in his records. Any  surplus proceeds resulting from the sale, and any of the property remaining unsold in the hands of the officer, shall be returned to the delinquent taxpayer. aHSTID 146 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011