I think this is a Cornu, made in Lisieux, France by Paul Cornu, who is better known for his aviation exploits. Georgano gives the company as active from 1906 to 1908, though I have seen an earlier date for this car (1904).
The Cornu voiturette had a very light tubular frame, and was powered by two single-cylinder Buchet engines, each driving a rear wheel independently by a long belt. Maximum speed was nearly 50 mph.
M. Cornu also built a twin-rotor helicopter which rose to the giddying height of 30 cm from the ground for about 20 seconds in 1907, the first piloted free flight in such a machine.