Can anyone else read the last line of that invoice? It appears to say: Title, Transfer of Tags, Additional Horse Power: $7.20 Was Pennsylvania one of the states that taxed a car on one of the "horsepower" formulas and this car was thus subject to a surcharge for some reason? you are correct!!!! That's what the invoice says. I was surprised when I got the invoice from the son of the original owner. This car stil exists and is not to far from me. I am going to go look at it as it has been in a barn for a while and if it is a restorable piece I may just buy it. I also find the line item on the invoice for a thermos is also interesting. --------- I strongly suspect that "2 Gal Thermo" would have been a brand name of anti-freeze. At $1 per gallon, it might have been alcohol-based, not what was then known as "permanent." Back to the original question: Was there a horsepower formula in effect for road taxes in Pennsylvania at the time? And if so, what horrible, pavement- pounding violation would a 1939 President have exacted on the fragile, depression-era roads of Pennsylvania? (And as an aside, I think allowing the buyer almost a third of the President's total price for a 1933 Chevrolet was a generous allowance indeed!) BP --------------- never gave the Anti-Freeze a thought but I suspect you are correct on that one. As for the Horse Power Tax it may have been in the city of Philadelphia but I'll have to research that to make sure. I found it odd when I looked at the invoice for the first time but haven't had a chance to check it out. Also interesting to note that the Salesman was the owner. Also the son who sent me the invoice drove this car to and from college during his college days.