Claim: Atkinson and Philipson produced steam brake and iron-shod wheels in 1896, which was in collaboration with Messrs. Toward and Co.; however, the products sold was not recorded.
Evidence: Atkinson & Philipson, of the Northumberland Coach Factory, Newcastle-on-Tyne, collaborated with Messrs. Toward and Co. to make a steam-powered car in 1896. In 1896 they produced their steam brake with 'a very strong and neat frame' and iron-shod wheels, which was advertised in various motor papers. It is unknown if many were sold, but it is unlikely.