239 N.W. 134 FIRST NATIONAL BANK, MASON CITY, Appellant, v. E.W. LARSON et al., Appellee. No. 41063.Supreme Court of Iowa. November 24, 1931. EXEMPTIONS: Protection and Enforcement of Rights — Tools of 1 Mechanic — Conclusion Affidavit. A debtor who seeks to have tools released from levy does not meet the burden of proof resting […]