Claim: Atkinson and Philipson collaborated in 1896 with Messrs. Toward and Co. to make a steam-powered car wherein they were able to produce steam brake and iron-shod wheels, but it is unknown if many were sold.
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.