I purchased a 1938 B tractor (7749), with steel wheels on the back and cast F&H with rubber on the front.  I bought it because it had steel wheels and was the first year of B production.  I have read as much as I can find about the 1938 B tractor.  I have seen on this forum several statements that the 1939 B was not offered on steel.  Let me pose a couple of scenarios.  Farmer John was 52 in 1938 and needed a new tractor.  The B was just released and was inexpensive enough for him to consider buying it.  He visited his local dealer and was told that the B was only offered on rubber.  John's only experience was tractors on steel wheels.  He was suspecious of rubber tires and thought that the rubber tires would damage the soil.  He also knew that steel wheels would be less expensive than rubber.  He told the dealer that he wanted steel wheels on his new B.  Would the dealer pass up a sale if he had the ability to put steel on John's new tractor?  Maybe Farmer John purchased the B on rubber in 1938, but after 6 or 7 years of hard farming he wore out the tires or had an unrepairable failure of one of the rear tires.  He went to his dealer and tried to buy new rubber tires.  It was 1945 and the war was on.  The dealer told him that rubber was not available but he could sell him steel rear wheels.  John bought the rear steel wheels and put old car tires on the front rims (my 1938 has car tires on the front) in order to keep farming.  I plan to restore my tractor to the original 1938 design, as much as possible, but the rear steel wheels are going to stay.  They just look too cool.

Thanks,

Bob

Bob

I certainly don't know the answer, but this reminds me of a short story from the book "Plow Peddler" by Walter Buescher. 

An Allis dealer in the late '30s or early '40s had an older gentleman walk in looking to buy a WC without starter and lights. His excuse was he wanted everyone to know while he was older, he was still stout enough to crank a tractor, as well as get all his work done in the daytime. The dealer explained since the tractor came with those options from the factory, he wouldn't be paying anything extra for them. He insisted he didn't want those on his tractor, so after arguing a bit, he left. He went to the IH dealership and bought a tractor without starter and lights, yet paid something like $100 more for the tractor. (I don't remember exactly how much) The author said looking back, they should've agreed with the customer and just taken the "frivolous electrical equipment" off, sold him the tractor, and put the electrical items in parts inventory. 

Here's another story I remember from that book...the author told a story about when rubber tires were arriving on the scene, and farmers were reluctant to buy them...

Every time a customer came in to order an Allis on steel, a certain dealer would say "Ok", and write up the order, but they wouldn't order a steel wheel tractor. They'd order it on rubber. When the shipment came in, they'd take the tractor to the farmer and tell them their tractor isn't in yet, but in the meantime, use this tractor. He said after a few days the farmers always came in and said they'd like to buy that tractor instead.

Bob