Nuyt:
To my eyes, it is a Dodge and most likely one of the smaller ones, perhaps even a D15 15cwt. I don't perceive it as a COE but rather the angle of the photo seems to shorten the bonnet (hood) which could lead one to see it as a COE. Also, the relationship between the bonnet and the windscreen are different for normal control and COE trucks and the men in front would seem rather a bit "smaller" than in this pic as the COE was fairly tall. Dodge did have a COE truck available at roughly that time but I don't think this is one of them.
Bill
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