Just Muttering has the answer from NostalgiaLand:
Well, to begin with, fire engines have 8 wheels and 4 people riding in them.
8 plus 4 is 12.
12 inches is a foot.
A foot is a ruler.
A famous ruler was Queen Elizabeth.
The "Queen Elizabeth" was a ship that sailed the sea.
The sea has fish.
Fish have fins.
The Finns fought the Russians.
The Russians are red [sic] and fire engines are always rushin' . . .
. . . which is why fire engines are always red.

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