This section applies only to property of private persons or corporations, and not to that of the state or its governmental subdivisions. Madison County v. School Dist. No. 2 of Madison County, 148 Neb. 218, 27 N.W.2d 172 (1947).

There is no exemption of any class or kind of personalty from distress or seizure for taxes except as specifically provided for by statute. Ryder v. Livingston, 145 Neb. 862, 18 N.W.2d 507 (1945).

United States is not entitled to object to exemption allowed bankrupt on ground that state taxes were not paid. United States v. Bernstein, 16 F.2d 233 (8th Cir. 1926).