Tom,

You have raised an interesting issue!

Have you documented evidence that they were actually produced in 1940?

Malcolm and I had a chat about this and we thought it possibe that MH had castings made after 1939 to provide spare parts so you may well be seeing replacemnets castings???

The tractor 111827 falls in the 1938-39 serial numbers according to KO's data book and original company records that I have which may suggest replacement parts????

All food for thought - keep searching!!!!

John