Flat head is a reference to the design of the engine in your tractor also referred to as a F-head. It is common of many early 1900s engines. The valves are in the cylinder block, beside the cylinder. The next more common design is the L-head or overhead valve design, as the name states the valves are over the top of the cylinders. I have attached a link that described those different designs plus an overhead camshaft design. On the flat head design to access the valve lifters and the adjustments the intake and exhaust manifold need the be removed then there is a cover to remove to get to them. The only other way to see the valves without removing the cylinder head is through the spark plug holes and then you only see the edges of them.
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Today's Featured Article - Good As New - by Bill Goodwin. In the summer of 1995, my father, Russ Goodwin, and I acquired the 1945 Farmall B that my grandfather used as an overseer on a farm in Waynesboro, Georgia. After my grandfather’s death in 1955, J.P. Rollins, son of the landowner, used the tractor. In the winter 1985, while in his possession the engine block cracked and was unrepairable. He had told my father
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