All the Gibson I've seen were one cylinder engines, tiller (moved front to back to turn left or right) steering, and the Gibson name was cast on the transmission case.
In the late 40s there were many makers of that size tractor, including one of kind hand made. My dad made on with a Wisconsin engine and cut down model A Ford chassis and driveline parts. I have it now.
It might date back before WW2, look for early JD small tractors with upright 2 cylinder engines, like the L and its predecessor the 62 that was a prototype. Early L and 62 used a Hercules engine. The engine maker may be a help in identifying the tractor.
And more than one commercial tractor maker started with model A Ford or similar age Chevy parts to make a small or medium tractor since those parts were easy to acquire in the late 30s.
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Today's Featured Article - Grain Threshing in the Early 40's - by Jerry D. Coleman. How many of you can sit there and say that you have plowed with a mule? Well I would say not many, but maybe a few. This story is about the day my Grandfather Brown (true name) decided along with my parents to purchase a new Ford tractor. It wasn't really new except to us. The year was about 1967 and my father found a good used Ford 601 tractor to use on the farm instead of "Bob", our old mule. Now my grandfather had had this mule since the mid 40's and he was getting some age on him. S
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