The opening shot, of the taxes added on to a gallon of gas, was a spoof on all the new taxes being levied by Congress. Social Security, for example, was a brand new concept in 1937 and many people were suspicious of its real purpose.
As the automobile gained in popularity, the bed for auto services also grew. Bright full service gas stations were an emerging industry at the time of this short, and so were auto court motels and drive in restaurants.
Director Ub Iwerks was an early Disney animator.