Note: In 1928, Del Lord ALSO directed another short by the same name. Whether or not this 1932 film is a remake is uncertain--but highly likely.
This is one of the Taxi Boys shorts--a series I had never heard about until tonight--and I am surprised as I am a huge early comedy buff. It seems that the actors playing these parts varied quite a bit but all the films short comedies involving cab drivers. In the previous Taxi Boys film, the stars were Clyde Cook and Franklin Pangborn--here they are Ben Blue and Billy Gilbert (who played the heavy in the other film I saw from the series). While the results weren't bad at all, Blue's odd delivery and effete manners were a bit off-putting. But, there were some nice sight gags (and a very weird courtroom gag at the end) and a decent number of laughs over all. Considering that few Taxi Boys comedies were made, however, they needed these films to be a lot better than "not bad".
By the way, the car pushing bit is from the silent days, as I saw a variation on it from the silent comedy compilation "When Comedy Was King". However, liberal 'borrowing' of ideas from previous films was not uncommon in the good old days!