Actually car taxes were also justified by infrastructure costs around here. No idea about boats, as I don't own one. I suspect you may be right about property

Actually car taxes were also justified by infrastructure costs around here. No idea about boats, as I don't own one. I suspect you may be right about property tax tough - historically land-owners were rich-lord types and had to pay "fealty" to the crown. So I guess tax history is complicated?! There is also the modern issue of pollution taxes which should be taken into consideration. For example it's long past time for a carbon tax...