Pictured is the famous auto subway under the Central Pacific Railroad tracks at Donner Summit. The actual summit is another couple hundred yards past the tunnel. The truck is headed north and then west. The photo is likely taken around 1914, as as the snowshed has been removed directly above the 1913 built subway. The snow shed was soon re-built after construction.
Here we see a close up of the photo showing the supporting timbers holding back the dirt as construction commenced on the subway. Notice the two Lincoln Highway logos on the back of the truck. A lantern partially obscures the logo at left. Notice how clean the walls of the subway are. Looking at photos of the underpass after 1914 shows graffiti started showing up very soon after construction.