Founded in 1910, Morgan began building V-Twin 3-wheelers in 1911 to avoid paying tax on cars as it was classified as a motorcycle.  Production on the V-Twin version continued until 1939. In 2011 it was announced a return of the V-Twin 3-Wheeler. Morgan’s new 3-Wheeler is equipped with an 1983cc S&S V-Twin motor and a 5-speed Mazda transmission that drives a single rear wheel via a belt.