Refund of tax in certain cases :~ On proof being given to the satisfaction

of the Executive Officer that a carriage, cart, horse or other animal for which a licence has been taken out for any half-year has ceased to be kept or to be used within the municipality during the course of such half-year, the Executive Officer shall order a refund of so much of the tax for the half-year, as shall bear the same proportion to the whole tax for the half-year as the period during which such carriage, cart, horse or other animal has not been kept or used in the municipality bears to the half-year, but no such refund shall be allowed unless notice be given to the Executive Officer within one month of the time when such keeping or use of such carriage, cart, horse or other animal ceased and except for special cause shown, the Executive Officer shall pass no order for refund until after the close of the half-year in respect of which the refund is claimed.