Public Roads: A Journal of Highway Research, Vol. 27, No. 7

Carpenter, C.A.; Chaiken, Bernard; Cope, E.M.; Dalhouse, J.B.; Dimmick, T.B.; Duzan, H.C.; Halstead, W.J.; Hitchcock, S.T.; Hopkins, R.C.; Jackson, F.H.; Kinter, E.B.; McCallum, W.R.; Meadows, R.W.; Normann, O.K.; Pauls, J.T.; Prisk, C.W.; Raff, M.S.; Swerdlow, Max; Teller, L.W.; Timms, A.G.; Todd, T.R.; Welborn, J.Y.; Wiles, E.G.; Wintermyer, A.M.; Woolf, D.O.; Zettel, R.M. · 1953 · ROSA P / United States. Government Printing Office

archive: archived pipeline: cataloged verified

Get this paper ↗ (full text — opens at the source; we link to it, we don't host it)

Summary

This 1953 report by the Bureau of Public Roads addresses the urgent need for highway funding amidst a rapid expansion of motor vehicles and post-war infrastructure neglect. The study aims to provide factual data on the equitable levying of costs on road users, serving as a preliminary tool for analyzing highway finance theories. It seeks to measure the total direct State and personal-property taxes paid by vehicle owners, enabling comparisons across different States, vehicle types, and operational services. The methodology involved calculating annual taxes for eleven typical vehicles—ranging from light passenger cars to heavy six-axle combinations—under uniform assumed conditions. Data were collected from all States except Oregon, where pending legislation created uncertainty. The study assumed intrastate operation for vehicles purchased new in 1951, using standardized specifications for weight, axle configuration, and fuel consumption (e.g., assuming a 50% fuel efficiency differential between gasoline and diesel engines). The analysis included State road-user imposts, such as registration fees and motor-fuel taxes, as well as direct personal-property taxes, though it excluded Federal excise taxes due to their uniformity. The findings reveal extensive variations in tax burdens, with total annual payments ranging from $20 to $4,475. For instance, the national average annual tax for a farm pickup truck was only $44, whereas a six-axle diesel combination in contract operation exceeded $3,000. The report highlights that States balance revenue sources differently; for example, Alabama relied on low registration fees ($3.00) and higher gasoline taxes (6 cents), while New York used high registration fees and lower gasoline taxes (4 cents), resulting in similar total road-user taxes. Specific operational contexts significantly impacted costs: a stake truck averaged $75 in farm service, $140 in private use, and $230 in contract hauling. Additionally, registration structures varied widely, with some States charging flat fees and others basing costs on horsepower, weight, and age. The significance of this study lies in its provision of a standardized baseline for comparing existing tax structures. By isolating State-level revenues and property taxes, the report offers policymakers and engineers a clear view of the financial burden on vehicle owners. This data supports the broader goal of accelerating highway improvement programs by identifying potential revenue sources and ensuring that taxation aligns with the principles of equity and benefit. The exclusion of Federal taxes and the focus on intrastate use allowed for precise comparative analysis, highlighting disparities in how different jurisdictions fund their highway systems.

Key finding

Annual state road-user and property taxes on selected vehicles ranged from $20 to $4,475, with farm pickup trucks averaging $44 annually compared to higher costs for passenger cars and heavy commercial combinations.

Methodology

dataset

Provenance

The full processing record for this entry. Every stage of this paper's journey through the pipeline is logged — what ran, with which tool and model, how many attempts it took, and when it last completed. Discovered via bulk_ingest_rosap on 2026-05-23 (6 acquisition events logged).

Summary generated by qwen3.6-27b-prismaquant on 2026-06-10; verification: verified.

Topics

Ranked by relevance to this paper. Hover a topic for its definition.

• signage environment