From the Rolls-Royce experimental archive: a quarter of a million communications from Rolls-Royce, 1906 to 1960's. Documents from the Sir Henry Royce Memorial Foundation (SHRMF).
Letter to Mr. Johnson regarding the horsepower measurement of Mr. Mawbey's Peugeot for taxation purposes.
| Identifier | ExFiles\Box 76\1\ scan0002 | |
| Date | 20th September 1910 | |
| X672 X 20th September 1910. Mr. Johnson. Re Mr. Mawbey's Peugeot and Taxation. Our dynamometer will give results which are accurate to about 2 per cent. - these results representing, of course, the actual H.P. at the road wheels. The brake horse power, whether measured at the fly-wheel or at the road wheels, will not be accepted for taxation purposes; - the authorities make themselves very clear on that point. They state definitely that the H.P. is to be calculated by the R.A.C. formula. Even assuming that the brake horse power would be accepted, it is probable that Mr. Mawbey would have to pay/20 guinea tax; - he certainly would if the power were measured at the flywheel, as the brake horse power obtained by this means would probably be in excess of that obtained by the R.A.C. formulas. | ||