The firm of Finlayson Brothers & Co., of the Devon Ironworks at Devonport West, Tasmania, was a company of ironfounders, machinery merchants and engineers who, from 1906, built a range of buses and service coaches that went into use on routes around Tasmania. The Finlayson firm was also involved in providing engineering services to the marine community. The company, as founded by George Finlayson Senior, was then directed by members of the Finlayson family, David, George Junior and James.

Finlayson built its first motor vehicle, a steam car, in 1900. The engine was a 2 cylinder, giving 6hp, and was supplied with steam at 200psi from a semi-flash kerosene burning boiler mounted beneath the seat. Drive was by chain to the rear axle of the 600lb (272kg) vehicle. Originally, it was fitted with solid rubber tyres and the body provided seating for four persons, with two of the passengers being placed at the front, using a fold-down foot-board. 

The controls comprised a hand throttle to regulate the steam supply, and tw