Se vuoi mantenerlo come un'unica istruzione SQL, puoi:
$sql = "
SELECT DISTINCT 'make' as descr,make as val FROM items
UNION
SELECT DISTINCT 'model' as descr,model as val FROM items
UNION
SELECT DISTINCT 'year' as descr,year as val FROM items
UNION
SELECT DISTINCT 'month' as descr,month as val FROM items
UNION
SELECT DISTINCT 'day' as descr,day as val FROM items
UNION
SELECT DISTINCT 'hour' as descr,hour as val FROM items";
$result = @mysql_query($sql, $con) or die(mysql_error());
while($row = mysql_fetch_array($result)) {
$make_array[$row['descr']][]=$row['val'];
}