same year, the Seven, an inexpensive, simple small car and one of the earliest to be directed at a mass market. One of the reasons for a market demand for a cars like the Austin 7 was the British tax code. In 1930 every personal car was taxed by its engine size, which in American dollars was $2.55 per cubic inch of piston displacement. As an example, the owner of an Austin 7 in England, which sold for approximately $455, would have to pay a yearly engine tax of $39. In comparison, the owner in England of a Ford Model-A would have to pay $120 per year in an engine tax. And this system of engine displacement tax was common in other European nations as well in the 1930s. At one point, the "Baby Austin" was built under licence by the fledgling BMW of Germany (as the Dixi); by the Japanese manufacturer Datsun; as the Bantam in the United States; and as the Rosengart in France. In England the Austin was the most produced car in 1930 The American Austin Car Company struggled to sell tiny Austin cars in the US market. It operated as a largely independent subsidiary from 1929 to 1934 was revived after bankruptcy under the name "American Bantam" from 1937 to 1941. They became best known as the first company to submit the Bantam Reconnaissance Car working prototype, saving time by using Austin nose and fender parts of what would evolve into the extremely successful and iconic WWII Willys MB "Jeep". The design was unfortunately handed over to Willys and Ford for production with a revised nose and fender design, while Bantam would largely just build trailers during the war. With the help of the Seven, Austin weathered the worst of the depression and remained profitable through the 1930s, producing a wider range of cars which was steadily updated by the introduction of all-steel bodies, Girling brakes, and synchromesh gearboxes. However, all the engines retained the same side-valve configuration. Deputy chairman Ernest Payton became chairman in 1941 on the death of Lord Austin. In 1938 Leonard Lord joined the company board and became chairman in 1946 on the death of Ernest Payton. Nissan In 1932, Datsun (An automobile manufacturer under the Nissan Concern zaibatsu) built cars infringing Austin patents. From 1934, Datsun began to build Sevens under licence and this operation became the greatest success of