There were five distinct groups of provinces, classified as follows: (a) the Pays de grandes gabelles, in which the tax was heaviest; (b) the Pays de petites gabelles, which paid a tax of about half the rate of the former; (c) the Pays de salines, in which the tax was levied on the salt extracted from the salt marshes; (d) the Pays redimes, which had purchased redemption in 1549; and (e) the Pays exempts, which had stipulated for exemption on entering into union with the kingdom of France.
A homestead law exempts from judgment liens and forced sale a homestead not exceeding $2000 in value and consisting either of a farm not exceeding 160 acres or of property not exceeding two lots in a city or village; the exemption, however, does not extend to mechanics', labourers' or vendors' liens upon said homestead or to a mortgage upon it that has been signed by both husband and wife or by an unmarried claimant.
Of the constitution exempts from forced sale the homestead of any family in the state to the extent of 160 acres of land in the country, or I acre in a city, town or village, provided the value of the same does not exceed $5000 and that the claims against it are not for purchase money, improvements or taxes.
A homestead provision (1901) exempts from liability for debts (except mortgages or liens placed before the homestead claim) any homestead belonging to the head of a family, existing in one compact body and valued at not more than $2500; such a homestead a married man may not sell, lease or put a lien on without his wife's consent.
C. 32), exempts the priest from parochial offices, such as those of churchwarden and constable, and from serving in the militia or on a jury, and enables all Roman Catholics scrupling the oaths of office to exercise the office of churchwarden and some other offices by deputy.