In a groundbreaking move for the American transportation landscape, Oregon became the first state to impose a tax on gasoline in 1919, charging one cent per gallon. This pioneering legislation marked a significant turning point in the way states would fund their infrastructure needs, paving the way for future tax frameworks across the nation. The decision emerged from a growing concern regarding the need for improved roads, particularly as the automobile began to reshape American society. At the time, the rise of motor vehicles highlighted the inadequacy of existing infrastructure, which prompted lawmakers to seek sustainable funding sources. Oregon's one cent tax on gasoline was designed not only to generate revenue for road maintenance and improvements but also to respond to the increasing popularity of the automobile among the state's population. The tax initiative received considerable support, as it was seen as a practical solution to enhance road safety and accessibility. It was also a progressive step forward in recognizing the burgeoning automobile culture of the early 20th century. As people began to embrace the freedom of the open road, Oregon's lawmakers were among the first to address the implications of this newfound mobility. Oregon's gasoline tax set a precedent for other states and ultimately led to the establishment of similar taxes nationwide. Over the years, fuel taxes have evolved but remain a critical mechanism for funding transportation infrastructure, maintenance, and development projects. As the United States continues to grapple with infrastructure challenges, it is essential to acknowledge the foresight of Oregon's early 20th-century lawmakers who recognized the need for a system that could sustain and support the growing demands of a nation on the move. The one-cent gasoline tax initiative in 1919 laid the groundwork for an enduring strategy that would influence state and federal funding policies for generations to come.