14. No tax shall be chargeable under this Act in respect of vehicles of the following descriptions:
(a) fire engines;
(b) vehicles used solely for the purpose of a fire-fighting service;
(c) ambulances;
(d) road rollers;
(e) vehicles used exclusively on roads which are not repairable at the public expense;
(f) vehicles used solely for industry, mining and agriculture and not intended to be used on any road repairable at the public expense;
(g) invalid carriages; and
(h) bicycles.
