Time to put you out of your misery. Its a haulage car from the Guinness Brewery in Dublin. It was used to convert the 1'-10" narrow gauge engines to be able to use the standard gauge track down to the quayside. The narrow gauge engine would be lifted into the haulage car and it's wheels would run on the inner wheels of the haulage car which would then turn the outside standard gauge wheels through gearboxes. http://www.irsociety.co.uk/Archives/22/Guinness.htm