The sub section provides: " 66(1) A committee may, from time to time, and subject to the provisions of this Chapter, impose in the whole or in any part of the municipality any of the following taxes for the purposes of this Act, namely: (a) a tax payable by the owners of buildings or lands situate within the limits of the municipality, 1105 with reference to the gross annual letting value of the buildings or lands; (b) a tax on persons exercising any profession or art, or carrying on any trade or calling, within the limits of the municipality; (c) a tax, payable by the owner, on all or any( vehicles or animals used for riding, driving, draught or burden, or on dogs, where such vehicles, animals or dogs are kept within the limits of the municipality ; (d) a toll on vehicles and animals used as aforesaid entering the limits of the municipality, and on boats moored within those limits: Provided that a toll under this clause shall not be payable on any vehicle or animal on which a tax under clause (c) has been imposed.