It looks to me like the seat may be cast iron. I sold a tractor with a cast iron seat on it and someone told me the seat may have been worth more than the tractor. If it's cast, don't let it go with the tractor because it has antique/collector value independently of the tractor itself. From what I understand, almost all cast iron seats were made for implements and machinery (other than tractors) in the 1800's to very early 1900's and only got onto a tractor when it's (stamped steel) seat broke and the farmer substituted one of these cast iron seats off an old piece of machinery. You can read other people's posts on this site by using search phrases 'cast iron seat' and 'cast iron seats.' Also check current auction prices for these seats. Good luck.
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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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