Looking into this further I found three makes called Gray or similar. I believe its a Gray Light Car from Colorado, US built in 1920 and powered by a Harley-Davidson twin-cylinder engine.
(By the way the other two manufactures were another US company building Model T rivals from 1922 to 1926 and a Canadian company called Gray-Dort which built versions of the US Dort from 1915 to 1925.)