The Report of the Committee on the Horse-Power Rating of
Motor Cars, issued on Monday night, recommends the revision of the provisional regulations now in force. The most important suggestion is to the effect that in future motor cycles should be taxed according to horse-power and that the horse-power should be determined as in the case of motor cars. At present all motor cycles, including the large and growing class—often highly engined—equipped with a side-car, pay a uniform tax of one pound per annum. Under the new regulations it is proposed that all motor cycles shall rank for revenue purposes as motor cars, and shall pay one pound if not above 5 h.-p.; two guineas if above 5 but not above GILT.; and three guineas if over 6i 11.-p. but not exceeding 12 11..p. The existing regulations undoubtedly favour high- powered cycles in comparison with small motor cars, but we should regret any change which is likely to penalise the " poor man's motor " or restrict an industry in which British manu- facturers have recently made such gratifying progress.