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 - Choosin, Mounting and Using a Bush Hog Type Mower - by Francis Robinson. Looking around at my new neighbors, most of whom are city raised and have recently acquired their first mini-farms of five to fifteen acres and also from reading questions ask at various discussion sites on the web it is frighteningly apparent that a great many guys (and a few gals) are learning by trial and error and mostly error how to use a very dangerous piece of farm equipment. It is also very apparent that these folks are getting a lot of very poor and often very dangerous advice fro
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