Gardner-Serpollet [SEP] dissolved or abolished
Gardner-Serpollet
Gardner-Serpollet was a French manufacturer of steam-powered cars in the early 20th century. Léon Serpollet is credited with inventing and perfecting the flash boiler in the late 1800s.
Serpollet produced his own automobiles under the name Serpollet and Gardner-Serpollet until his death in 1907. 
Origins.
Léon Serpollet was born in the Ain department of France, and went on to establish his factory with his brother Henri on the rue des Cloÿs in the 18th arrondissement of Paris, a location that has
Some sources report that in 1901 he drove the Gardner-Serpollet steamer to seventh place in the Paris-Berlin trail, (possibly based on an erroneous claim in his obituary in the New York Times, whilst others, including contemporaneous newspapers have no mention of him competing.).
In the 1902 Paris Grand Prix (or Paris-Arras-Paris) he finished 13th in the same Gardner-Serpollet steamer.
In 1903 Paris-Madrid race he was classified 17th in his Serpollet (after 6 hours 44 minutes