2014 Bentley Flying Spur W12 Sedan 4d on 2040-cars

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40+ cars that barely avoid the gas guzzler tax

The Gas Guzzler schedule, with mpg ratings and charges that haven't changed since 1991, lays out which fuel-swillers owe what to Uncle Sam.
I started thinking about the "Gas Guzzler Tax" - considerably less well known as The Energy Tax Act of 1978 - when I was driving Dodge's new Challenger SRT Hellcat last week. Unsurprisingly for a car that can burn 1.5 gallons of gas per minute at max tilt, theoretically able to empty a full tank of premium in about 13 minutes, the Hellcat will be subject to the Gas Guzzler Tax schedule when it goes on sale.

Take a closer look at the Bentley Bacalar with Top Gear

We haven't returned to the Golden Age of coachbuilding yet — meaning the the century-old, Roaring Twenties process of purchasing a rolling chassis from a manufacturer and delivering it to a design house for one-of-a-kind bodywork. Assuming such artistic reversion is even possible, the emphasis is on the word "yet." Aston Martin announced the formal split of its Q division into three disciplines, Commission for low-volume and one-offs, Collection for precious tweaks to production vehicles, and Accessories for individual pieces. Bentley has made a similar tripartite distinction, and takes us closer to coachbuilding history with creation of the Mulliner Bacalar. In doing so, Bentley adds another super-low-volume, super-dearly-priced piece of hardware to the ranks of such emerging from Europe. Top Gear's Jack Rix stopped by to have a seat in the $1.96-million roadster named after a lake in Mexico and inspired by last year's EXP 100 GT concept.    It looks just as good in the studio as it does in photos. The Yellow Flame that incorporates ash from burned rice husks as an environmentally friendlier means to a metallic effect looks more matte to us, but we have no complaints. A lot of thought and work clearly went into the 22-inch, diamond-cut wheels and their "ninja star" center caps. The infinite detailing inside mixes different finishes for the same materials, including two looks for what Rix dubs "bog wood," and extends to the knurled ends on the steering column stalks. And our opinion is that every Continental needs that ramped console, and at least the option of the sinuous center tunnel lines that create individual storage areas behind the seats for two Schedoni bags. Schedoni, by the way, has made the custom-fitted luggage for Ferrari cars since 1977, and also supplies Lamborghini, Maserati, Pagani, and Rolls-Royce. One of the most exquisite points about the Bacalar might be a detail Rix doesn't get into, since the detail concerns the continuation series of the 1929 4.5-litre Blower Bentleys that Mulliner is producing for another 12 clients for the same $1.96M price. As Autocar explains, Bentley Boy Tim Birkin's heel created a depression in the floorboard of Blower #2 that he raced at Le Mans. The continuation cars can be such precise copies that Mulliner will ask Blower buyers if they want that same heel depression and other scuff marks in their floorboards.

Number 1 Edition Bentley convertible has ties to 1929 racer

Bentley has created a limited-edition Continental GT Convertible to further commemorate its centenary. The Number 1 Edition by Mulliner is done in the style of the 1929 Bentley Blower Number 1, a legendary racing car from the days when the company was just a decade old. The original 4 1/2 -liter car set an average speed record of 137 mph at Brooklands in 1932. The Number 1 Edition is car three out of three centenary editions, the earlier models being the Mulsanne W.O. Edition and the Continental GT Number 1 Edition. As well as featuring other special touches only seen on the 100 units built, each Number 1 Edition also has a direct memento from the original 1929 car: a display piece built into the dashboard, housing a small wheel spinner that has been cast from an original piston of the Number 1, sacrificed during restoration work. The dashboard trim is done in "Engine Spin"-style turned aluminum; the engine is the 6.0-liter W12. Bentley offers the Number 1 Edition cars in either Dragon Red II or Beluga exterior paint, and the interior can be specified in either Cricket Ball or Beluga color. The cars have Bentley's Black Line specification combined with a Carbon Body Kit, and the Centenary Specification pack that comes with special badging and illumination. The front grille with its large painted-on number is specific to the Number 1, the fenders have 18 carat gold badging, and the 22-inch wheels can be had in either a Cricket Ball or Gloss Black finish.