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The tax horsepower or taxable horsepower was an early system by which taxation rates for automobiles were reckoned in some European countries such as Britain, Belgium, Germany, France and Italy; some US states like Illinois charged license plate purchase and renewal fees for passenger automobiles based on taxable horsepower.
The mechanical vehicle circulation tax (Impuesto sobre Vehículos de Tracción Mecánica or IVTM) is an annual tax. The tax is a municipal tax whose rate varies widely across the country. The tax is calculated according to the tax horsepower of the vehicle. In Madrid and Barcelona the rates for 2011 ranged from €22 for up to 8 HP to €224 ...
On the Mercedes 24/100/140 PS the “24” defined the car's tax horsepower, used by the authorities to determine the level of annual car tax to be imposed on car owners. The “100” and the “140” both defined the manufacturer's claims regarding car's actual power output as defined in metric horsepower .
On Daimler's Mercedes 15/70/100 PS the “15” defined the car's tax horsepower, used by the authorities to determine the level of annual car tax to be imposed on car owners. The “70” and the “100” both defined the manufacturer's claims regarding car's actual power output as defined in metric horsepower .
On the Mercedes-Benz 10/50 PS the “10” defined the car's tax horsepower, used by the authorities to determine the level of annual car tax to be imposed on car owners. The “38” defined the manufacturer's claims regarding car's actual power output as defined in metric horsepower .
1.1 kW (1.5 hp; 1.5 PS) First production car [55] Peugeot Type 15: 1897 6 kW (8 hp; 8 PS) Peugeot's first in-house engine [56] Daimler Phoenix 1899 17 kW (23 hp; 23 PS) First four-cylinder road car [57] Mercedes 35 HP: 1901 26 kW (35 hp; 35 PS) Originally designed as a race car, developed for road use [58] Mercedes Simplex: 1902
The 'executive cars' tax limit was based in engine's capacity bigger than 2000 cc, so Mercedes in order to hit these markets made a mixture of the M111.940 with the supercharger of M111.973 for high performance at low engine capacity. Early, 1995 iteration developed only 132 kW (179 PS; 177 hp). [9] Applications: M111.943:
Tax or fiscal horsepower is a non-linear rating of a motor vehicle for tax purposes. [20] Tax horsepower ratings were originally more or less directly related to the size of the engine; but as of 2000, many countries changed over to systems based on CO 2 emissions, so are not directly comparable to older ratings.