Another variation on this theme:
Built by Luneside Engineering (of Halton) to a design by Frank Smith, the Macades Elephant was driven by a single-cylinder JAP air-cooled stationary engine with drive to wheels that were in place of the rear feet. The front legs free-wheeled.
The "Mahout" walked alongside and controlled the beast by turning it's head to steer and operating the controls behind the ear. The machine had to be registered for road use, so it was required to have "Road-Tax", carry number plates and a fire extinguisher and the driver had to have a driving licence.