. Wm UFM‘OTOR TRUCKS
‘ {goMMONCARRIERS m THE
STATE OF 'MKZZHIGAN
Thesis for £th Degree of B. S. .
' . H. AgLa'kc '
' 1928

 

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Taxation of Motor Trucks

Common Carriers 1n the State of Michigan

a thesis

Submitted to the Faculty of Michigan State College

by

H.A. Lake

Candidate for the Degree of Bachelor of Science

June - 1928

g3-38.51"5
C . \

To
Warren Wayland Hitchcock
whose deep interest and c00peration
have been a great help

in the preparation of this work.

Preface

The writer wishes to take this Opportunity
to express his appreciation to Mr. Calkins of
the rublic Utilities Commission for the aid ren-
dered in securing the data for this report. and
to the department of Civil Engineering for their

couperation.

Contents

Page
Introduction ................................... 1
History ------- ---- ........... -- ............ ---- 1
Outline of Laws of Taxation of Common Carrier
Motor Trucks in the State of Michigan¢-—----—1- 2
A Comparison of’Michigan Laws with those of
Other States--- ................................ 5
Problem ........................................ 5
General Conclusions ---------------------------- 8

Data

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Introduction

There is. perhaps, no subject that is of more im-
portance right now than development of transportation.
There are our modern cities with mass production and the
'world markets. This would not be possible if we did not
have a means of transportation. Railaays, up to a few
years ago, had been our only means of accomplishing this,
but with the rapid development of the gas engine we found
a new means of transportation. We have a Vast amount of
literature on regulation of railways, but to date very
little has been done in the study of motor trucks as com-
mon carriers.

In the following discussion, it is the intention of
this report to make a study of taxation of motor trucks

as common carriers.
History

It can be said that it has been within the period of
the last five years that the motor ttucks have been used
as a means of transportation. The reason is due to the
fact that our highways have not been sufficiently im-
proved to enable the trucks to use the roads; then, it is
difficult to change from one manner of tranSportation to
another. Out o£ this amount only about six to eight percent

of the tonnage handled is done by common carrier trucks.

-2-

So we can see that we do not have a very large field to

work on.

A common carrier truck is any truck that hires out
its services. Operating between fixed terminals on fixed

routes and on a fixed schedule.

In this report we shall deal only with common carrier
trucks.
eeeete
Outline of Laws of Taxation of Common
Carrier Motor Trucks in the State of
Michigan

All commercial carrier vehicles Will be taxed by

the following schedule when they are registered:

Up to 2500 lbs. ‘ $0.55
2500 to 4000 " 0.80
4000 to 6000 " 1.00
above 6000 " 1.25

For a trailer weighing: '

Up to 1000 lbs. 0.50

Above 1000 " 1.00

For each motorcycle: 4.00
” " motorbicycle: 2.00

A tax in addition to this will be levied on all common
carriers in the form of a registration per hundred weight
of vehicle (this includes buses and common carrier trucks).

There is also a specific gas tax of three cents per

gallon.

a Comparison of.Michigan Laws with Those of Other
States

In making a comparison of michigan laws of taxation
of common carriers with those of other states we find very
many interesting things. There are no two states that have
the same schedule, and some of them vary a great deal.

In most states, as in michigan, an added fee is put
on over the fee that a private carrier has to pa .

In a study in 1925 of common carrier truck fees and
taxes, in 25 states. Professor Henry R. Trumbower, then
with the U.S. Bureau of Public Roads, found that on a com-
parable basis a three-ton truck owned by a common carrier
would pay an average of $212.31 more than a similar vehicle
Operated by a private carrier.

It was found at that time that a common carrier in
Texas paid a heavier tax than in any other state. At that
time not all of the states had laws to cover common car-
riers, but now, as far as can he learned, there is not a
state that does not have a law that includes them.

Many states up to a recent period felt that the state
had no right to put an extra tax on a common carrier. 3x-
amining the different schedules of various states, we find
many different kinds. Some of them work on the basis of
horse power alone; others on horse power plus an amount on
the weight; others on the weight alone; while still others

have a flat rate on horse power, or on weight, or maybe both.

 

-4...

Some.states have no extra tax on trucks that are common car-
riers but still have an extra tax for buses. Some work as
nin.Michigan; they class both buses and trucks for hire under
the same schedule.

There are many different ways that schedules can be
worked out. To get a complete outline of this, the "Motor
Vehicle Conference Committee", 366 madison Avenue at 46th
Street. New York. N.Y.. issues a bulletin called "Special
Taxation of Motor Vehicles".

Several Different State Schedules

 

Alabama:

Commercial Car Private

Under 1 ton $15.00
1 to less than 2 tons . 22.50
2 " _ " " 3 " 50.00
5 " " " 4 " 100.00
4 " " " 5 " 200.00
5 " " " 6 ” 400.00
6 " " " 2 7 " 750.00
7 tone or over 1000.00

Commercial truck for hire same as commercial car
privately owned and operated. This schedule is quite high.
Arizona:
Commercial Car Private
1% tone or less $10.00
one 1% tons to 5 15.00

one 3 ton . $25.00

Commercial cars for hire, twenty cents for each ton
capacity miles. This schedule is low on private carriers
but this added tax will bring up the fee on the truck
quite high.

California has a flat rate of i3.00 plus an extra tax
on various weights for a commercial carrier private. They
have an extra tax for five percent of the gross receipts
on commercial carriers for hire.

Colorado has a very low tax. Their schedule is based
on the different weights. Trucks for hire are the same.

Delaware has a flat rate of g2.00 per 500 lbs. and the
truck for hire is the same.

Florida has the same Kind of schedule except their
rate is $0.50 per 100 lbs. and the same for truck'for hire.
Louisiana has a schedule of £0.68 per horse power
plus a tax on different weights, increasing with the weight
for truck for hire.‘ And an extra fee is added of;150.00

for any carrier over 10,000 lbs. per 100 lbs.

horth Dakota has a schedule on different weight added
to the horse power secured by private passenger cars, and
an additional fee is added for truck for hire on a sched-
ule of weight.

Rhode Island has the same schedule for commercial our

private as for passenger car priVate.

The rest of the states have still different ways,
but the general idea is shown in the ones we have given

here. The other states may vary in the amount they pay.
Problem

The problem "Taxation of motor vehicle as a common
carrier" is one that we know very little about. The tax
is paid, but how do we know why we pay that amount, and
if perhaps it is not more than other cars pay in the am-
ount they use the highways.

There are many different ways in which we can base
the tax. at present it could not be said that the pres-
ent laws are based on any one idea. maybe they should
not be, but that is not the point of this report, to say
that the present methods of taxation are wrong. It is no
more than a study of how much the truck owners pay at pres-
ent.

We shall have to assume a few things. @irst, an at-
tempt will be made to determine how much each truck owner
pays for each ton-mile of Operation. It is known how much
each truck owner pays in the form of a fee and a license.
We know how many miles each truck travels per day and the
amount of gas it uses. We can find the weight of the truck
by multiplying the permit fee by fine hundred and adding to
this the daily tonnage and the weight of the driver. With
this total weight we then multiply by the number of miles they

 

-7-
travel per year. This will give the total ton-miles of
Operation during the year. We then find the amount of gas
tax they pay by multiplying the number of gallons of gas
they use per year by three cents, add this to the permit
fee and license tax, then this is divided by the tcn~mile
and we have the tax paid per ton-mile for a given weight
truck.

The data was secured from the Public Utilities Com-
mission. The following curves are graphs of the ton-mile
tax for gasoline, and the total ton-mile tax. Also there
are curves taken from "Maintenance of Way Charges Against
Public Carrier Buses" (Bulletin 85) by W.W. Hitchcock of
the experiment station of Iowa State College, or ton-mile
tax paid by buses of the same weight.

Relative Ton-Hile Tax for Buses and
Common Carrier Trucks

 

 

Type Wt.lbs. Gas Tax Registration License Total tax
per ton- tax per ton- tax per per ton-
mile mile ton-mile mile

cents cents cents cents

Private 2,065 0.1798 ------ 0.1375 0.3173

Bus 3.250 0.1275 0.0542 0.0433 0.2250

Truck 0.925 0.07077 0.0643 0.2236

Bus 5.000 0.1081 0.03731 0.03751 0.1527

Truck 0.07216 0.05564 0.02615 0.183

Bus 10,000 0.06039 0.04293 0.05366 0.1569

Truck 0.0468 0.0378 0.0465 0.1329

The total tax curve for trucks was less for the

heavy-weight trucks than it was for buses of the same weight.

 

 

 

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This is shown in the curve for the tax per ton-mile paid
by the gas tax to that of the bus.
Gnneral Conclusions

The first tax that we had for trucks was a law passed
in 1925. That was a tax of twenty~five cents on each
horse-power. plus a tax of thirty-five cents for each one
hundred pounds of weight. In 1925 this was changed to the
present system.

The rapid deve10pment of the use of motor trucks as
a means of transportation has led to new laws. It Was
felt that these wouli spread the tax more evenly for the
various weights of trucks.

The assessment of taxes against the connon carrier
in proportion to the use of, and benefits received from.
the highways over which they Operate, is a long step
away from the more common idea of taxation in proportion
to ability to pay. Since this benefit method seems to
meet with rather general approval, a definite means of
distributing the taxation should be determined so that the
various classes of motor trucks will be taxed in prepar-
tion to the benefits accruing from the development of
highways.

This report has attempted to show the amount of tax
each truck pays per tonomile. The study shows that for
different weight of trucks the amount of tax paid per ton-

milc for the heavy trucks is less than that of the lighter.

It is thought the best way to try to even the tax is
to try to equalize the weight tax and the gas tax. To
know when this is balanced is a hard job and can only be
acquired through eXperienoe.

When the gas tax is added it tends to cut down the
total tax per ton-mile on heavy trucks, and when the
weight tax is raised it tends to increase the tax on the
heavy truck per ton-mile of operation.

No more can be said than just what the two curves
show. It is apparent that the tax is less for a heavy
truck per ton-mile of operation.

The curve shows a very marked likeness to those
that Mr. Hitchcock secured on his work on buses, and it

seems to prove the same thing that he did in his report.

This is a record of Charles Peet; Permit No. B-439.
Miles of route, 40; miles traveled per day, 40; per
year, 1000.
tonnage per day, 1%

No. of trucks, 1

Gas consumption per year - 750 gallons
Cost of Permits, $22.00

Cost of License, $14.30

Weight of truck - 2200 lbs. or 1.1 tons
Weight of one man e 150 lbs.- .075 "

Tonnage, 1.5

 

Total weight of truck loaded 2.675‘"
Ton-mile of operation per year,2,675
Gas tax - £22.50

Tax paid per ton-mile of Operation by gas tax, .084 cents

 

W H N H " N n foes, .082 H
n " n " " " " licenses; .0535 N
Total tax per ton-mile of Operation, .2195 n

This record shows how the tax per ton-mile was ob-
tained. The rest of them were secured the same way. The
tax was found and then the companies were divided into
different groups of various weights, up to 2 tone, 2 to 3
tons, and all over three tons. The record shown falls in
the group of those less than 2 tons. The weight was 1.1
tons. a list of the company in the groups is given in the

following data.

Private No.

 

Up to Two Tone (2 tons)

 

Gas Tax Fee Tax License Total Tax

 

 

 

 

per ton- per ton— Tax per ton-

mile mile mile
3- 85 .0542 .0386 .0568 .1501
3-123 .19 .095 .079 .3640
3-128 .274 .131 .065 .47
3-140 .0466 .0246 .0246 .0958
3-160 .0955 0047 003 .17
Newkick .129 .091 .099 .319
3-163 .084 .0347 .0261 .1448
3-201 .103 .098 .12 .321
3-203 .065 .0356 .0318 .1324
3-206 .031 .019 .031 .091
3-222 .0545 .0395 .0395 .1335
3-225 .0646 .118 .22 .4026
3-228 .0485 .0132 .017 .0787
3-263 .136 .051 .0275 .2145
3-264 .034 .0224 .0315 .0869
3-292 .024 .025 .021 .08
3-325 .1245 .193 .1375 .3550
3-439 .084 .082 .0535 .2195
3-576 .145 .145 .117 .407
3-341 .032 .0325 .0085 .0630
3-632 .1 .12 .09 .31
3-673 .055 .062 .045 .162
3:769 .185 .137 .137 .459
Average 24 2.2198 1.6966 1.5431 24)5.3685

.0925

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B- 45
B- 60
3- 73
3-114
3-195
3-217
3-306

-327
3-364
3-380
3-527
3-539
3-655

3-680

14

.0695
.036
.0135
.1117
.072
.0385
.0985
.56
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.103
.113
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615

.07216
.05584
.06215

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to 3 Tons

 

.0302 .0408
.0376 .1055
.0292 .021
.07 .07
.0615 .0615
.0423 .0423
.078 .078
.074 .074
.0195 .0375
.123 .123
.062 .062
.03 .03
.0415 .0415
.063 .083
L7§1E .8701
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.1791
.0637
.2517
.195
.1232
.2545
.204
.121
.349
.237
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.146
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Fees': Tags Total
.0494 . 686 .1322
.0453 .05 .1438
.0286 .0288 .0944
.0183 .036 .0655
.0177 .0302 .0714
.034 .04 .114
.033 .05 .184
.0055 .08 .096
.0665 .033 .1600
.0242 .0242 .07
.092 .15! .278
.0293 .037 .1017
.04 .054 .146
.0325 .0335 .1235
.0215 .025 .0775
.0525 .025 .169
.0398 .05 .1598
‘;§495m ';962 .1655
.6808 .f732 2.3923

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