Amendment status not verified — confirm the current text below against the official source.
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.