This is a vintage woodworking plan. The description of the plan says the following:
Your boy will get a tremendous kick out of this modern transport truck, as a toy truck, and as a chest for his small toys when the day is done. The chest [can be] built of a 4x4 panel of 1/4 inch plywood, several feet of a 12 inch board and a few feet of 1x2. The rubber-tired wheels are of an easily obtained stock make. Six or ten may be used. The chest is simple to build with Pattern 1292, which shows irregularly-shaped parts in full size to trace on wood, and assembling details. Lettering for body and license plates is printed on the pattern, to cut out and paste on after finishing the wood.
The plan does offer a source for rubber tires (Sears Roebuck) but since this is an old pattern, the information is most likely out of date. Maybe you can find another source or maybe you have toys in your home that can be re-purposed for this project.