This car is definitely an S&M Simplex from about 1906-7. 1907 was their last year. The Peerless cars of this era were shaft drive and had angled rather than curved radiator tops. I am sure most people will have a copy of the Standard Catalog of American cars for this era. There is a fairly good pic of a 1906 S&M in there and the following features can be seen. Note that on our mystery car the Mayor is stepping out on to a small step, well above the running board, and there is a small cupboard with a latch between the two - for access to the driving chain. Note also the outer control lever which is well forward. Also the use of ten spoke wheels at the front and 12 spoke wheels at the back. As far as I know, none of these cars has survived.