Talk: Gasoline tax

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Was the gasoline tax enacted to build highways or build and maintain?

William K. Tell says in "Taxation of Aircraft Motor Fuel", in the Journal of Air Law, 1931:

(...) (The) advent of the automobile and a consequent greater usage of the highways brought demands for better roads. The general revenues of the state being inadequate to meet these increased costs of construction, operation, maintenance and control of highways, it was considered by various legislatures throughout the United States that it was only just that those who used the roads, and thereby received benefits from the improvements, should be required to pay for them. The result of this was the general automobile license tax. But, as the number of people owing automobiles increased, so in direct ratio the demands upon the legislatures increased for more and better roads. The revenue which the states were receiving from the licensing of these automobiles being inadequate to meet the increased costs of highways, it was logical that the legislatures in looking for another source of revenue should turn to the gasoline consumed by these vehicles and tax it. (Tell, 1931, pg. 342)

--DaniëlMeijers 10:42, 3 Dec 2004 (UTC)

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I propose that this article be moved to Fuel tax. It covers more fuels than just petrol/gasoline, like heating oil, diesel and kerosene. -- Yama Wed Jul 21 09:35:41 UTC 2004