The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-03-02

Automobile Taxation.
Just now when the question or au-
tomobile taxation is getting attention
1t ought to be interesting to note
point that has been brought up in
England which deserves consideration
here. That is as TO giving rebate
on taxes to second hand cars A con-
ference to discuss this has been held
in England with these present: Rep
resentattves from the Royal Automo-
bile club, Automobile Association and
Motor Union, Commercial Motor
Users association, Institution OF Au-
tomobile Engineers and the Society OF
Motor Manufacturers and traders.
The conference urged that motor cars
and motor cycles four years old ana
over should have rebate Of so per
cent on the tax now imposed, accord
ing to the horse power of the vehicle.
The proposal is not unreasonable
and could it be readily handled. 1t is
probable that the suggestion would be
given effect to-" says the Field. Cars
of the age stated are not 80 hard hit
as those of older date, when II was
fashionable to have big engines owing
to comparatively low efficiency at
tho road wheels, the cylinders or
which had exaggerated bores for
their rating. The r.. A, c. formula,
which was adopted by the govern
rnent for classification for taxation
purposes, in any event hit these cars
hard, but owing to the changes in
design made Inc past few years they
have become practically unstable
save at prices not widely separated
from the annual tax levied on them
by the government
This, no doubt, causes them to be
unused, and in that way the tax de-
feats its own ends, since neither tax
then is paid nor petrol consumed.
Their owners suffer much loss and
the exchequer loses an appreciate
amount, as these old cars are not
economical on petrol BUT admitting
all that, can 1t be reasonably suggest
ed that the division OF taxation in
the way proposed would not be ac
companied by n difficulty and an ex-
pense In working which makes 1t tn-
acceptable to a government depart
ment? We think il would, and in the
recent report of the special commits
sion of the house OF Commonds deal
ing with the matter the commission
er, while sympathizinE with the plight
OF the owners of these old cars, could
not recommend any form of abate-
ment or exemption which would be
workable and acceptable TO the pub
lie and the government.
LAS we have already pointed out.
modern cars taxed under the r, a. G.
formula are generously treated, and ii
is quite possible that any attempt to
secure a lower taxation for types con-
structed practically on the lines of
that formula may simply lead to A
revision of the rating rule which Will
readjust the scales at the expense of
the modern type.
In this country cars are taxed sole
~ because of their wear OF the roads,
and the rates are not as high as in
England. However, 1t does not seem
logical to charge a ear of say six
years ago as much as n brand new
machine, the more SO that Governor
Suffers commission, ON whose find
ings he decided the motor vehicle fees
should be increased, reported; The
highest fee now charged for registra
ton of the motor vehicle is s25. This
has application to the motor vehicle
having a rating of fifty horsepower
or more. 1t is well known fact that
a fifty horse power or more motor
car has a value Of from $4,000 to
eco and more
In the ordinary application of the
laws for the assessment of personal
property at the residence of the owner
! of such car his tax would he sew
eral times the amount of this fee. and
y
relieved from that tax and required
only to pay the fee. 1t is apparent
I that the purpose of the legislation re
ferred to was to make the motor
vehicle pay it's proportion TO some ex-
! tent of the expenses for highway
maintenance and repair which is
! chargeable to the use Of the highways
! by such vehicles. 1t would not be
hardship or in any way an imposition
/ upon the owners of motor vehicles to
| charge them a fee which would be
| equal to the amount of taxation upon
! the motor vehicle as personal property
at the residence of the owner,
1t can he seen readily that the man
/ who happens to be he possessor of a
very old model high powered car
would prefer to pay a personal prop
! erty tax on it If it cost him much less
! than the cost new, as naturally 1t
would in preference to paying $40 or
| $50 as motor vehicle registration fee.
| Prosperity for Mr. smith.
! Towards the closing days Of the
auto show Howard Smith, proprietor of
the w. G. Smith & Co, was seen hurry
/ ing alone the street like one possessed.
where are YOU headed for, Mr.. smith?
Thought that you would be at he show
a this hour Of the day" We'll ought
/ TO he there, hut between Livensparger
and that man kavanaugh have all run
out of order blanks and | am on my
way TO get some more printed for use
tonight"
Especially In the electric line have
the Smith sales been unusually salts
factory. Both the Rauch and Lang
show cars have been sold and orders
have been signed for two more The
show cars have attracted an unusual
amount Of attention and there have
been many. compliments have been
passed on their smart appearance. Tho
Ranch & Lang Co. are one Of the
oldest IN the electric vehicle business
and their reputation as the builders of
the best that can be put on wheels puts
them in unique position among the
makers Of this type of car. One note
worthy feature of their machines is
that the motors are made at their own
factory and are made for the machine
built from the ground up. In other
words. the motors are built TO 1T the
rest OF the car-not the car to fit the
motor as is found in most makes.
So far as the body work is concerned
the Rauch & Lang cars have set the
pace since the inception of the cleo
/ trio vehicle-there is nothing better
and a great many that are not half so
good,