The people's voice. [volume] (Helena, Mont.) 1939-1969, 1954-08-06

ton OF tueI Ill no NlaN
use of all elements and weight classes
of heavy motor transport, ana II Is
impossible to apply predetermined
mileage rates for trucks by means OF
a fuel tax. If we are to apply to heaVy
motor transport the same principles
of a use tax which have been uni
formly endorsed for the automoDiie'
we are led to the obvious conclusion
of simply charging each vehicle a
mileage tax based on the rate when
has been determined for its particular
class. That is just what is accom-
plished with the weight-mile tax IN
Oregon.
The uncomfortable variables intro
duced by fuel tax in the case OF heavy
motor transport are eliminated by
eliminating the fuel tax on all fuels
consumed by such vehicles, except
gasoline. 1t was impractical to re-
move the gasoline tax because 1t IS
collected at the source and constl-
tutes the use tax for the great mass Of
basic-class vehicles.
In applying the weight-mile tax
the portion of mile taxes repre-
sented by gasoline tax payments
was computed on the basis OF rea-
sonable consumption rates for each
weight class of vehicles, and credit
allowed therefor in the form of
reduced schedule of mileage fees
applicable only to vehicles con-
Stunning gasoline purchased in Ore
gon. The two schedules thus pro-
vide the same total mileage pay
ment for all vehicles within each
of the respective classes, regard
less of the type of fuel consumed
or other operating characteristics.
GVW METHOD HAS LEAST
CLAIM TO EQUITY
On the other extreme from the
approach to the motor We
hicle tax problem, arguments are fire.
1uently advanced for the use of
registration fee as a major source of
,evenue in the interest of simplicity.
1t cannot be denied that this is one
If the simplest of all forms of taxa
ion, but it also has the least claim
% equity, due to the wide variation
n mileage among the great variety
If operations found in heavy motor
transport. 1t is not economically
sound, for the following reasons: %
f the fees are set high enough to
'eturn the required revenue, they
will be prohibitive to small, low
Mileage operations; and (2) If the
.ees are set low enough to be within
each of small, Iow-mileage opera
ions, they will not return the re-
luired revenue.
This has been demonstrated re-
Gently in the state of Illinois, where
registration fees have been emPha-
sized as a revenue measure for
trucks. The last legislature enacted
an increased graduated registration
fee to return the required revenue.
This law was attacked in the courts
of Illinois by the truck operators
themselves, who based their at
tack on the claim that it was unrea-
sonable and discriminatory because
the operators at low mileages were
the same as those operating
their trucks at high mileages. The
lower courts have sustained the
contention of the trucking interests
by declaring the law unconstitu-
tional. have not yet heard of later
but the final out
come is immaterial to the point at
hand; namely, the recognition by
jurists and trucking interests alike
of the obvious inequity of this
method of highway taxation.
Opponents of the mileage tax argue
hat evasion is present in such tax.
hey point out that the interstate
perators and all of the large opera
ors must keep complete records and
therefore, pay all taxes, whereas some
mall Independent or private operator
lay make a few special trips that
re unreported and cannot be found |
NEUTRALITY-SUSPICIOUS. OBSERVATION-DISCLOSURES