THE HONGKONG TELEGRAPH, MOTORING SUPPLEMENT. SATURDAY, SEPTEMBER 25, 1926.
Firestone
GUM-DIPPED BALLOONS
FOR MOTORCYCLES
This powerful tread with built-up shoulders finds a foothold in any kind of going up steep hills, through deep mud, sand or soft dirt. Here's real traction: for you real power and speed. And here's far greater safety on turns, on hills and on the straightaway than tyres ever gave you before.. Now is the time to fit your machine for all roads and weather with full-size four-ply" Gum-Dipped Balloons.
川
MOST MILES PER DOLLAR
THE DRAGON MOTOR CAR CO. LTD.
33 WONG NEI CHUNG ROAD, HAPPY VALLEY
IS IT
TEL Ở 1346 or 124
A TAX ON PETROL,
IL-AN UNEQUAL BURDEN.
re-imposca thero is no doubt buf that motor omnibus fares would be increased, and the wage-earning population, which uses this form of transport, would suffer. Once again, the principle of capacity to pay is offended.
I shall now show how a petrol tax amounting to 18. a gallon (it could hardly be less if the ex-
Sir Henry Maybury's Committee pensos of the Inland Revenue and even doubted whether the dend the petrol, companies have to be weight of a vehicle is a fair index covered) would operate unfairly to the wear and tear of ronds now against the commercial usor, how that most of tho ronda in this it would raise costs against all con- country have proper foundations. sumers, and why it would eventu It is the lighter and faster vehicle (in other words, "the "luxury"! ally break down. In the frat place, a petrol tax offends the ac vehicle) which calls for the heavy cepted principle of taxation, which expenditure on the improvement is capacity to pay. The man who of surfaces and the widening and travela regularly by railway to better alignment of the roads so earn his livelihood is given the that highter speeds can be attain- On this subject benefit of the cheap season ticket.ed with safety." The man who used his car for busi- the opinion of Sir Henry Maybury, ness purposca is, 'under the exist to whom motorists own more than ing vehicle tax, in 'effect paying a to any other individual in this. smaller tax having regard to his country for his consistent - "good relatively large usage of the roads.road" policy, commande respect. The motorist who is using the Sir Henry Maybury is a confirmed roads comparatively little, who opponent of the petrol tnx.
These arguments make it clear owns two or more cars but only uses one at a time, who in effect that the petrol tax would operate is moloring for luxury or pleasure, unfairly against commercial users is precisely the motorist who can of the roads. Secondly, it would afford to, and under the vehicle raise costs against all consumers of spirits. Consider the tax does, pay more. In fact, Mrmotor Churchill has alrendy differentiat- effects of excluding home-produced i ed against the "pleasure" motorist benzol from the tax to which Mr. by claiming for the State the Churchill has apparently commit- équivalent of the vehicles duty' ted himself. It may be taken that which he pays дв a sort of about 20 million gallons of home- "sumptuary" tax. Yet this is pre-produced benzol,are being used by
STRAIGHT EIGHT
AUBURN
Durability To the careful, the factor of durability in a car is of van
importance. Demund the car that will withstand day by day the hardes usage and keep sweet running. Things are done and care is taken at Aubuis factories so frisure better performance and longer Lis than any other manufacturer does. It is ite unusual stamina that transforme tha purchase of na Auburn into a long paying investment Drive j-compare it if the Aubura does not sell itself. 'you will két be asked to bay, "
人理代税方南國中及港香
行详信先
筑一四電棍一大道她到
本機目價
Full Particulars from :—
cisely the kind of motorist whom motorists each year. Assuming The UNIVERSAL AUTO SUPPY Co.
that on a gallon of benzol a motor
61, Des Voeux Road, Central.
FOR TYRE WEAR.
the petrol tax is intended to bene- fit. The commercial" user. under ( vehicle is propelled on an average the petrol tax will pay more re- '10 miles, the exclusion of home- gardless of this capacity to pay. produced benzol from the patrol.
And can it fairly be claimed that tax would imply that 200 million road traction, particularly in the a petrol tax would make the pay car miles would not be contribut argienltural industry. Petrol is ment of a good tax proportionate ing towards the wear and tear of also used in large quantities by to rond usage? Commercial, the roads resulting from that mile-
Gorman vehicles running in hilly districts age, That, in fact, would become dyers and cleaners, and in the manufacture of paints, varnishes, or in large towns where frequent an extra lability on all petrol and pollshes, and as a solvent in formula to increase the wearing stoppages are imposed by the tra- users. Moreover, the prices of the manufacture of rubber goods, qualities of automobile tyres has fle would use an amount of petrol benzol and benzol mixtures would To raise the same revenue, as is been taken to the United Statoe out of all proportion to their wear be advanced by the equivalent of now produced by the vehicle tax, and will be used in tyre man- and tear of the roads. This par- the petrol tax." Benzol mixtures all these industries would have to ufacture. ticularly applies to the motor are sold in the market at always a pay 1s. a gallon more for their omnibus. If the petrol tax were little more than petrol so that if petrol. In these and other ways)
"as good as BUICK?
D-43-47-17
Before you are persuaded, by an extra allowance on your old car, to buy some car you might not. choose otherwise, look it over carefully.
You probably will be told that it is "as good as Buick", but investigatë. See if it is!
Does it have a "sealed chassis"? Has it a torque-tube "drive? Has it mechanical 4-wheel brakes? Has it a ten-plate, multiple-disc clutch? Has it a Fisher body? Has it adequate and effi- cient nation-wide service facilities? Has it more than a million enthusiastic owners?
When anyone offers you more for your used car than it will sell for on the used car market, com- pare the new car offered you to Buick.
BUICK MOTOR COMPANY, FLINT, MICHIGAN
Division of General Motors Corporation
The Better BUICK
Demonstrations glady given by
The Hongkong & Kowloon Taxi Cab Co., Ltd.
33-35, Des Vœux Road.
Telephone Central 1030,
It is said, that
under the petrol tax the prices of the costs of consumers would be MORE BAY STATE AUTOS- petrol were advanced by is. a gal increased...
lon, the prices of benzol mixtures Finally, the petrol tax would would be similarly advanced. As probably break down once again on
All previous records for motor
is usual in this form of protection account of the difficulties of ad- car registration in Massachusetts prices would rise against the con-minstering and collecting the duty have been broken this summer sumer without any benefit being on a commodity which, not being when registration records passed conferred. The tar distillers, who & definite chemical substance, is the 600,000 mark. manufacture the benzol, would indefinable. "Petrol" is a fraction
pocket the 1s. per gallon, and of the vapours distilled from pot-
for
pure
would probably be able to pro-roleum. Where it begins and My general conclusion is that duce little additional benzo!ends no one can say. It is easy with a petrol tak, even if it would the subsidy they would to produce working specifications work, which is doubtful, some be receiving. The price of of motor spirit, but, since the days motorists would gain, while others" benzol would also be ad- when the petrol tax was first im would lose." Those would gain. vanced by 1s. a gallon, for if pure pose, the scientist has put for who least deserve to and those benzol remained down while ben-ward a number of chemical sub would lose who could ill afford to. zol mixtures were advanced the stances which can be mixed with Let each motorist work it out on motorist would refuse to buy the petroleum spirit that would not the basis of Is, a gallon thx. If mixture and would buy are ben-fall within any conceivable work- he pays £15 tax now and uses 500 zol to do his own mixing. This ing definition of "petrol" and yet gallons of petrol, he would pay $25 second argument proves that all produce an efficient motor fuel.under 2 petrol tax. If he la petrol users would have to pay so Moreover, the refiner has now in wealthy and owns two or more much more by reason of the ex-vented processes for "cracking"
clusion of benzol, and all benzol heavy oils for the production of cars, he would score, while the users would have to pay the equi-motor spirit which were not in commercial user would lose valent of the petrol tax as a kind operation when a petrol tax was heavily. Costs would increase in of subsidy to the benzol producers. being tried. This complicates
There is also the case to be con- the "definition.". Sir Henry May-many more industries than trang- sidered of the users of petrol and bury's conclusion that it is impos-port. Above all, it is clear that in benzol in industries apart from sible to frame a definition which the aggregate more money would the roads. Petrol is used in a does not exclude too much or in-
come out of the motorists' pockets greater variety of ways than it clude too much is all the more for-
was when the petrol tax was orcible to-day. Certainly the op-to pay for a petrol tax than is iginally imposed. The internal position of the Inland Revenue now raised by the present system combusion engine is used for all Authorities to-day would be all the of vehicle taxation... sorts of power purposes apart from more intense.
16 KNOTS
AILSA CRAIG
FAST RUN ABOUT
BRITISH THROUGHOUT
DELIVERED
Complete $2750.00 HONGKONG.
DODWELL & CO., LTD.
Sole Agents
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