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Underneath one of the supports for the seat you should(if it's still there) be able to find a metal tag that has the tractor's serial number on it. You can use the link at the left of this page to find out what year it is. Serial numbers will also be stamped somewhere on the engine block(someone else on here can probably tell ya exactly where). Like the previous post said, that hole in the top of the manifold is most likely where the exhaust went out. There should be a fairly heavy pipe, about 1 1/2" or so ID sticking up that the muffler attached to. The tube sticking up out of the valve cover was where you added oil and, as mentioned, came with a breather cap on it. You didn't say if there was an actual electric starter on the tractor or not. If there is, it'd be on the right side(as your sitting on the seat), right behind the engine block, mounted to the bellhousing facing rearwards. If it's an older model with no electric starter, there should be a stamped steel cover plate with two bolt holes in that spot. You can find a hand crank here on this site, or check ebay. I'd bet good money that, with no exhaust cover and with the oil filler cap gone, the engine has been COMPLETELY full of water and has every last bit of it rusted solid...maybe even some things cracked from freezing that wouldn't crack normally from just leaving water in the cooling system.... Best bet would be to tear it down completely right away and see what you have to work with and go from there. Pull the plugs from the trans and rear wheel bullgear housings too and check for water in there....if they're OK you can probably find a replacement engine somewhere, or else if nothing else make a little cash selling parts off it.
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