EXEMPTIONS

EXEMPTIONS,— No tax shall be levied on-

1. (a) animals and vessels belonging to the Government;
2. (b) animals and vessels kept solely for sale by dealers;
3. (c) animals and vessels belonging to the Municipality;
4. (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
5. (e) vessels which during the whole of a half-year have been kept in a place for repairs.