Cost of Driving an EV

Your question was price controlling/subsidising, nobody was telling people they HAD to switch to motorcars in the mid '30's, they were all in by then. Nobody at that time were penalizing, placing restrictions on, or adding made up taxes on those horse dependent trades You cite.
And crude base/mineral oils had way more applications than just fueling competition for horses. It wasn't strictly directed at "replacing the horse". And the horse had, and still has, virtues that make it a valuable form of transportation in a number of situations. Nobody is telling ferriers to stop shoeing, trainers stop training, or restricting horsey flatulence/poo to penalize/discourage their use. Access to certain avenues is restricted, for the safety of the horse, & sanitary prudence..
The government subsidized the oil industry before the mid 30's. Yes crude/ mineral oil have many applications. Same can be said for electricity. While these subsidies may not be named the " tax against horses" there effect was the same. While not directly saying you have to switch to motor cars the balance is tipped just the same. Long before the mid 30's. The first years of a developing technology are the most important and a little help from the government can make or break these technologies.