I don't really know what it is but it is a good photo. I'm thinking a 05-06 Cadillac.
I might be wrong. I thought I was wrong once before, but later I found out I was mistaken.
Looks like a woman to me!
Appears to be a Cady. She has the jewelry to go with it too.
Looks more like Fenchurch to me, yo can see her feet do not quite touch the ground.
Mabel is standing on the step plate to the rear seat of a 1906 Cadillac Model M touring car with tulip body - but the rear seat is no longer there, looks like there's a pickup bed instead.
See http://www.cadillacdatabase.org/Dbas_txt/Cad05-12.htm for more details.
Mabel was a sucker for guys with Cadillac pickups.
Here is a 1906 model K. The fender bracket, the rear hub and the seat all match your photo. Roger makes a good point about her standing on the step plate so it is probably a touring car converted to a pickup.
Great photo and definitely a Cadillac.
Thanks for the glimpse
Most cars of that era had removable rear seats which could be replaced by a boat tail. They are called Demi-Tonneaus. They have brass latches with locating pins for easy placement. Our 1906 Moline had such a set-up.