Checked the Service Manual SM2004 on page 30-5-8 Tractor, Model "B"-Lubrication.
21. TRANSMISSION DRAIN AND FLUSH (All "B" Tractors).
Drain and flush transmission at least once yearly. To do a thorough job of draining, remove both transmission and rear axle drain plugs.
To flush case, after draining out old oil, replace plugs, add 3 gallons of flushing oil. Then jack up one rear wheel, start the engine, shift into gear, and engage clutch. Run for a few minutes, then drain the flushing oil. When draining the flushing oil, do a thorough job and remove both the transmission and rear axle drain plugs. Replace plugs after transmission case is thoroughly drained.
22. TRANSMISSION FILL (All "B" Tractors).
Fill the transmission through the plug on the right side and slightly forward of the power shaft. Total capacity is 4-1/2 U.S. gallons. When selecting the correct weight oil to put in the transmission, refer to the temperature-weight chart.
If the tractor owner changes transmission oil only once a year, the S.A.E. 140 oil used for Summer operation may be diluted for cold weather operation as follows: To 3-1/2 gallons of S.A.E. 140 oil add 1 gallon of distillate. This dilution is for limited cold weather operation only. Instruct the tractor owner of steps you have taken and caution him to replace the diluted mixture with S.A.E. 140 oil in the following Spring.
The photo below shows the transmission drain plug.
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