Looks like a home-made race car. Or maybe it was just an early hotrod. The demountable rims don't look reliable enough for racing. Hard to tell what it originated as. It was probably built pre-1911 with the righthand controls. Looks like a short engine, probably 4 cylinder. Smallish radiator, so low horsepower. Looks like a plywood boat-tail. The shielding under the engine and tranny to cut wind resistance was fairly advanced. A lot of the racing back then was on lumber race track ovals. Perhaps the shield was to catch leaking oil and keep it off the wood. I wouldn't think dirt racing would need it. I heard stories from old-timers about the board track where Mpls-St Paul airport is now located. They claimed that sometimes a board would come loose and stick up and ram the radiator.