The Millot brothers built their first car in 1896 in the French town of Gray, although it must be said that their carriages have never really resembled cars. It was difficult to tell the front from the back. The radiator was actually at the rear of the car and the steering column, with a proper round steering wheel, was closer to the rear seats than the front ones. The one or two cylinder engine was situated under the rear seat and drove the wheels via a heavy chain. Another striking feature was the enormous flywheel.
In 1901, the 'Vis-a-vis' body was replaced by a modern 2+2. The brothers also built cars with four-cylinder engines. The exact number produced is not known, but there can't have been many. The company was in fact closed in 1902.
The complete encyclopedia of Vintage Cars - Rob de la Rive Box