Maybe one reason for different opinions is in 1954 IH started selling hydraulic seat packages with battery box under the seat for previous models including M. Package 360454 R91 available for field aplication only on farmall M, MV and SM and SMV below serial numbers F 28175, L 504802 and SMV F 28200. Package contained battery box all seat parts above box, gear shift lever, rear lamp support and battery to starter cable. Also contained a note that if the tractor had the remote hydraulic line cover on the deck some other parts were needed because it was removed. SM Tractors with above serial numbers and higher came with box under seat. SMD package was a different part #. F 28181 was the first one of them made with batery box under seat or the changes to install the live hydraulic systems, if so equiped.
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