The Citroën 2CV is an economy car produced by the French company Citroën from 1948 to 1990. Introduced at the 1948 Paris Salon de l'Automobile, it has an air-cooled engine that is mounted in the front and drives the front wheels.
Citroën 2CV
Three unrestored TPVs
Water-cooled engine from the TPV
Restored Citroën TPV with a single headlight
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 tax horsepower rating was computed not from actual engine power but by a mathematical formula based on cylinder dimensions. At the beginning of the twentieth century, tax power was reasonably close to real power; as the internal combustion engine developed, real power became larger than nominal taxable power by a factor of ten or more.
1912 Wolseley 16-20 see also 1913 Vauxhall 30-98 and many others