The one tram that we can see is a double decker, while the iconic trams of San Francisco only have a single deck.

Because the shed on the left has “Essex” on the signage, I suspect that this is somewhere around London. An article with a picture of a similar tram: https://www.standard.co.uk/news/london/historic-london-when-trams-and-trolleybuses-ruled-the-capitals-roads-a2923361.html

Sign on the left states “W Manders Construction (something) Essex”; so I’m guessing around Essex, England.

I bet their road bed lasts longer than ones made today. When you put that much labor into something, you do it right the first time.