"B" Belts-
B” belts will work on a flathead but they are not the best choice. “B” belts are not made for automotive use. They are designed for electric motor applications. When you compare a original Ford belt to a "B" belt the differences can be easily seen. Measurement-wise the Ford belt top width is 0.650", the "B" belt is 0.602" The bottom Ford is 0.461 and the "B" belt is 0.406". These measurements are with new belts one of which is an original Ford belt. Of course belt widths can vary slightly between different manufactures but not to extremities noted. However, without having to delve into micro-measurements the most obvious is the different slope angles of the belts created by these differences which makes for a different belt shoulder. It is this shoulder that significantly alters the efficiency of the two belts. Note pictures. When placed in a water pump pulley the Ford belt actually sits up slightly higher than the "B" belt. This is because the slope angle of the "B" belt does not have a full contact with the pulley sheaves whereas the Ford belt does. The actual "B" belt contact with the pulley is only with the top 1/8" of the belt (note chalk mark) whereas the Ford belt has full contact. Less contact, less efficiency.
What should you do if you need a belt and can't find a correct one? "B" belts will work as a "substitute" belt for the correct belt on an early flathead. However, users will find the "B" belt will need more frequent belt adjustments and tend to be somewhat noisier than an original belt. In competitive show judging the "B" belt will be easily noticed which may be a concern for those seeking a high-point restoration. There are still lots of correct belts still available but the problem is they are often age-harden from years of non-use. To complicate things even more, belts at swap meets are often found in large unmarked piles with lost identification marks or labels which can make all belts look the same after a few minutes of searching. So, if you are on a belt-hunting mission you best go with something that you can use for comparison. Oh yes, The "B" belts do have a couple of advantages over old automotive belts. They are cheaper and 'fresher."
Tom