- No tax shall be levied on-(a)animals and vessels belonging to the Government;(b)animals and vessels kept solely for sale by dealers;(c)animals and vessels belonging to the Municipality;(d)animals, which during the whole of a half-year have been kept in any institution for the reception of infirm or disabled animals or which are certified by a veterinary surgeon to have been unfit for use during the whole of the half-year; and(e)vessels which during the whole of a half-year have been kept in a place for repairs.
