ROAD USER AND PROPERTY TAXES ON SELECTED MOTOR VEHICLES

HIGHWAY-FINANCE THEORIES ALL SEEK A COMMON AIM-THE EQUITABLE LEVYING OF COSTS, THROUGH TAXATION OR OTHER MEANS, ON THOSE WHO USE AND BENEFIT FROM ROADS AND STREETS. THIS PAPER PRESENTS DATA ON THE STATE ROAD-USER IMPOSTS-REGISTRATION FEES AND MOTOR-FUEL TAXES--WHICH FURNISH THE BULK OF THE CURRENT INCOME FOR HIGHWAYS. SINCE PROPERTY TAXES LEVIED ON MOTOR VEHICLES IN MANY STATES ARE AN IMPORTANT PART OF THE COST OF VEHICLE OWNERSHIP AND OPERATION, DATA ON THESE TAXES ARE INCLUDED, EVEN THOUGH THEY ARE NOT COLLECTED AS HIGHWAY REVENUE. INFORMATION IS REPORTED SEPARATELY FOR SOME OF THE COMMERCIAL VEHICLES ACCORDING TO THEIR USE IN PRIVATE OPERATION, FARM SERVICE, OR CONTRACT HAULING. THE DATA ARE REPORTED FOR 11 TYPICAL VEHICLES, OPERATING UNDER UNIFORM ASSUMED CONDITIONS, WITH TAX RATES EFFECTIVE ON JANUARY 1, 1953. COMPARISONS CAN THUS BE MADE OF THE TAXES PAID FOR SIMILAR VEHICLES IN DIFFERENT STATES, FOR DIFFERENT TYPES OF VEHICLES IN THE SAME STATE, AND FOR A PARTICULAR VEHICLE IN DIFFERENT TYPES OF OPERATION. THE RANGES FOUND ARE EXTENSIVE, VARYING IN TOTAL AMOUNT PAIN ANNUALLY FROM $20 TO $4,475. THE NATIONAL AVERAGE FOR A FARM PICKUP TRUCK IS ONLY $44 A YEAR (LESS THAN FOR A LIGHT PASSENGER CAR), WHILE FOR A SIX-AXLE DIESEL COMBINATION IN CONTRACT OPERATION IT IS MORE THAN $3,000. ANNUAL TAXES ON A STAKE TRUCK AVERAGE $75 IF IN FARM SERVICE, $140 IN PRIVATE USE, AND $230 IN CONTRACT-HAULING OPERATION. A THREE-AXLE COMBINATION IN PRIVATE USE, ON THE AVERAGE, PAYS $256 IN REGISTRATION FEES, $422 IN MOTOR-FUEL TAX, AND $164 IN PROPERTY TAX. /AUTHOR/