The reason Toad is only FRAMED for theft is because in the 40's, there was a very strict rule that in any movie, the audience should not feel ANY sympathy for the criminal, so having him actually steal the motorcar wouldn't make him very sympathetic.
The prosecutor repeatedly cutting off Mcbadger before he can finish his sentences is actually a rather brilliant Stealth Pun; he's BADGERING the witness!
The Story of Ichabod Crane:
Fridge Logic: Crane briefly looks down the collar of the Headless Horseman, and shivers as it laughs up at him. What did he see, and what produced the laugh?
If the Horseman really is a ghost, its unlikely he needs the correct parts to produce a laugh. More likely however, what Ichabod saw was the top part of Brom Bones scalp, which in the dark and in Ichabods panicked state, probably looked either like pitch darkness or a severed head kept inside the Horsemans coat.
Fridge Horror: If you go with the theory that The Headless Horseman is actually Brom in disguise, consider that there were many times he very earnestly tried to cut Ichabod's head off with that sword. Many times, he came really close, too.