Show TO Th I BUILD RODS ROADS National I Favor This Plan of Expenditure I Limitation of or taxation on auto auto- automobiles mobiles to the amounts for tor the maintenance of or ed an and l the administration ot of state motor c departments with lh the State slate as the sol sole tating agency la Is advocated ad In th the repol report t tot ot of the Motor Vehicle Conference committee on which Is the American Automobile the Motor Motor and v l Manufacturers rs association the national Automobile Chamber of oC Commerce the 1 Automo Automo- Automobile Automobile bile Dealers association and the theP Rubber Association ot or America of o fh the rise e great national organizations after atter a car Care Care- Careful cars ful ful study stud of or the ta taxing Ing situation In all parts of ot the United States I declare that federal state and mu- mu mu municipal 11 law makers mahers and bodies are turning to motor manufacture sale and u me use e as fer- fer fertile fer fertile cr tile fields for raising a big share or of the annual re revenues needed to I finance go governmental ern mental activities ties an 1 In doing this are placing ta taxes e on the automobile are rarely based upon sound the theories orles ories of or economies economics or I The Hie he committee contends that no money mony derived eI from Com C om the special sp taxation of or the motor should be spent for Cor or maintenance or of unless such highways are arc located where here iv here the highway a trans trans- trans needs neds of oC the state slate re- re require re require quire and unless such a s sale ate ale built of or materials and In a manner to meet met these needs It Is IsI I pointed out that wary every ta tax tat assessed against an automobile with Ith the exception of oC o the tho personal property tax ta Is a special tax and the automobile auto auto- automobile automobile mobile Is subjected to a greater percentage of oC these kind 1 of taxes than any an other one clas class of or prop prop erty erty Development of good roads and their maintenance during the days da of oC the animal drawn vehicle were financed through the expenditure I I of money looney taken taken- taken out of or the the general purse the law makers mahers holding th the whole hole iv hole people benefited by the expenditure of or money for Cor such purposes With the advent adent of the automobile this tills view slew gradually changed until today e PI y legis legis- legislator legislator lator Ilor a pet road Toad building scheme for his hia 0 own ona n community plans Ians to foist additional taxes on automobiles throughout the state In order to raise the necessary money Many legislators hold to toa toa toa a new theory namely that motor transportation should pay every Overy penny ot or the highways highway's bur hur- burden hurden bur burden den The conference committee ro- ro regal ro gal ds such sueh a II theory thory as unwise eco eco- economically eco economically and entirely unfair ani unjustly hampering to the logical and legitimate growth to which the motor vehicle Is entitled It blIe es e that the brit best Interests oft orI orail of or t I all ail concerned will be best I l general taxation for tor hIghway construction and special ta taxation atlon of motor vehicles for Cor highway y maintenance Every Ery tax that Is fa levied against the automobile eventually t comes out of or the pocket of or the consumer Slid slid sill t M 0 Eldridge cuth e chairman of or the Auto Auto- Automobile Automobile mobile The The wile wile- 1 I Spread use of the automobile has I placed plad small ears cars In the tho hands of o thousands o I thou thousands an ls who can ill afford to toI I pay an additional tax and wh who should not be bo required to pay special I clam cial taxes taxI while salt at a t I s owned o b by mm men of ot wealth which automatically In salue alue through the building of or these the e same good road roads are not require 1 to pay nay any special taxes tUes Tor Instance suburban real estate de ha hale e flour flour- flourished ne near r all cities IllIes as a direct result of ot the Increased 1 growth of the automobile and property which could readily lie he bought for Cor an acre a II few tew years eara back hack li is I now st selling for and 12 noo nn an acre through subdivision Into lot The legislators good roads which many legis legis- presume to charge to the automobile Increasing have hate aided In BI- BI ing the value alue bt bf b that property properly The Motor Vehicle Conference committee e In discussing gal I I taxes declares that gasoline con con- conI con consumption I la le a 0 fairly accurate and practicable measure of or highway use and that a II taX lay upon this fuel constitutes taxation a II fair method of ot tax taxa taxa- taxa tion provided It Is not Imposed Ic Ica isa a tax super on all tho the other taxes that the motorist Is la now required to pay It l I Is pointed out that rte Its extension should be bl opposed the annual proceeds as a II single tax or In eon conjunction junction with other taxes are made to conform to the amount which properly and equit equit- equitably equitably ably should be levied upon the motor The main consideration the committee report concluded Is that B 0 ot or the particular form torn or of sp taxation any stat state may my adopt the all Important thing la 18 lathat that the aggregate amount of or the these e especial special taxes upon motor leli eh In anyone any one year shall not be moro morn than li is necessary to maintain the ed highways of or the state |