That is a verticle shaft Gilson of the '80s. Engine appears to be a later replacement engine of the orginal style it was equipped with. Those tractors are very light built compared to the tractors that came before. That one at least still has the Peerless 2300 trans, later ones have an aluminum 5 speed. We had the Wards twin to that tractor when I was a kid. We couldn't keep the deck operational, spindles were non-greasable and it ate them like candy. Don't want to be a downer, but there is not a lot of value in the Gilson machines. I collect Gilson/MW, but they are overlooked machines and not many people are into them. Gilson also has near zero parts availability for the Gilson built components.