I googled "texas bankruptcy horses" and it seems a real thing, e.g. [1]:

Another good aspect of Texas bankruptcy code for farmers and ranchers is the specific delineations of property that are allowed to be kept during bankruptcy: 2 horses, mules or donkeys and a saddle, blanket and bridle for each, 12 head of cattle, 60 head of other types of livestock, 12 fowl and pets. If you’re a farmer or rancher considering bankruptcy, Chapter 12 could be a better option—a bankruptcy allowed specifically for the debts of a family farmer or fisherman.

[1] https://www.chancemcgheelaw.com/sanantoniobankruptcyblog/tex...

Very interesting and rather amusing stuff, must be an old law? I wonder why no one pushed to upgrade the "horses" to "motorcycles" or "cars".

Believe it or not a lot of people in Texas still live a rural lifestyle! There’s a lot more going on in the land outside the major cities than suburbs.

Not surprising - TX is >95% rural

Pretty much every state has a bunch of random stuff that's protected. The list never really gets shorter since protecting types of property that statistically nobody has anymore doesn't generally cause issues.