The sun. [volume] (New York [N.Y.]) 1916-1920, 1919-10-12
TRAVIS DISCUSSES
NEW MOTOR LAW
Goes Into Subject Very Thor
Oughly for Benefit of
Car Owners.
By EUGENE n. TRAVIS
State Comptroller.


New York State will inaugurate next
February a new policy of motor car tax
alton. Under a recent amendment then
effective, schedule of fees based upon
The combined elements of horsepower,
the list price of the car fully equipped
end its age will be adopted. This new
scheme of special taxation provokes the
question, frequently renewed of late, as
TO the tremendous increased cost in high
way maintenance and motor car taxa
tion.
For years this subject has been dis
cussed. and the question as to whether
mechanically driven vehicles shall con-
tribute more largely than they do at
present to the expense of road repair
10 one that has been argued at length
IN this and other States. In view of this
II may be worth while to examine the
various methods now being used and to
discuss at the same time the general
principles Of taxation for highway pur-
poses.
Twenty years ago New York State
adopted it's present policy OF State high
ways. and since that time approximately
$160,0o0.00o has been pledged or ex-
pended. An average annual mainte-
nance charge of about $1,000 a mile
for 5000 miles Of improved State high
ways, with an interest charge upon
bonds Issued for construction purposes,
means that the State contributes each
year approximately 10000, 900 for high
way Improvement.
About 1910 the State adopted its pres
ent law of exacting from motor car
owners an annual graduated tax based
upon horsepower of automobiles. Since
that time a sum ranging from one to
two and a half millions has been re-
ceived annually by the State, to be set
aside under a specific provision Of the
law exclusively for highway purposes.
Because of an Ill advised provision
enacted three years ago the State is
obliged to divide receipts from this
source with the community, and l am
Informed that often this sum is not
used locally for highway purposes be-
cause of insufficient amount
There can be no doubt, however, that
the present scheme is not entirely al,
equitable one. 1t does not, in the first
place, insure that every user of the
road should pay something toward its
variation in the fees between low and
high powered cars and the failure to
differentiate between broad and narrow
tired vehicles leaves much to be desired
from the point of view Of simple equity.
While every person indirectly con-
tributes to highway improvement. mo-
florists are the only ones paying
vehicular tax direct. Although highway
taxes In towns and counties are charged
los e..
personally generally escapes. particu-
iarly motor cars excepting those used
for commercial purposes and expressly
exempted from any other tax. Thus
the burden to-day is borne by the gen
eral taxpayer, plus the local rate payer
and motor car owner.
There is, therefore, a kind of rough
injustice in the present arrangement, and
now that the cost OF maintenance, es-
pecially upon the principal roads. has
risen so much 1t is question whether
ell vehicles pay in fair proportion to
the damage they cause, and whether
motorists who pay no local personal
property tax should not be asked to
pay a somewhat larger proportion to-
ward the gener7 expense of road upkeep
OF course various methods have been
suggested but probably most COM
prehensive and statesmanlike scheme
ever offered In this direction proposes
tc levy a graduated tax on all wheel
vehicles. varying with their weight and
the use to VIII. h they are to be put.
2 he heavy trad. commercial vehicles,
Ike motor buses. vans. &C.. are more
destructive to the no ds than any other
form. even the swift and heavy motor
pleasure car equipped with steel studded
tires.
Speaking generally, motor cars are the
only vehicles which are compelled to
pay amy tax for the use OF roads, while
horse drawn vehicle escape rntir
Whether this proportion of exemption is
fair or unfair or should be increased is
. matter which the Legislature will soon
~ TO decide.
a great many difficulties, however
will present themselves before any seri-
Gus alteration can take place. Looking