Case 'L' agricultural tractor on steel wheels with spade lugs and road bands, by the J.I. Case Company Incorporated, Racine, Wisconsin, U.S.A., Serial No. L 324483, 1931. Engine: 26/40 hp 4-cylinder overhead valve gasoline (petrol)/kerosene. Not to be confused with the J I Case Plow Company, who made the Wallis tractor, this company was responsible for what many regarded as the 'Rolls Royces' of the tractor world. The wartime versions imported under lease-lend were very highly prized by those lucky enough to obtain one. This particular machine is typical of the American high horsepower machine of the period. In Britain it would have been used on large farms or by contractors