ABSTRACT
Much discussion has centred round the question of motor taxation and the methods by which the required revenue is to be obtained. But before passing on to a consideration of this controversy, the present system of taxation must be briefly examined. The present controversy on motor taxation turns not so much on whether or not road vehicles should bear a special burden, as on the question of the incidence of the tax between the different classes of road users. The main objection against the vehicle and horse-power tax remains, however, that it is not based on road usage, because mileage run, does not affect the amount of tax paid. Commercial transport users would resist very strongly any proposals to increase the taxation they have to bear, and, indeed, they are against any modification at all of the present system of duties.
