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 - Restoration Story: Fordson Major - by Anthony West. George bought his Fordson Major from a an implement sale about 18 years ago for £200.00 (UK). There is no known history regarding its origins or what service it had done, but the following work was undertaken alone to bring it up to show standard. From the engine number, it was found that this Major was produced late 1946. It was almost complete but had various parts that would definitely need replacing.
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