One of the easiest ways to tell if a 60hp is a 1940 compared to 1937 through 1939 is the intake manifold will have the oil fill pipe at the back of the intake. The earlier 60hp engines 1937-1939 had a cast round stub in the left side of the bellhousing for the oil fill pipe, roughly 1 1/2 to 2 in diameter, I'm not near an engine to measure. The 1940 block does not have this oil fill stub in the bellhousing. The 1940 block is the most popular among midget racers. The early 1937 engine had what is commonly referred to as the "tin side" engine block, which is actually stainless steel sides machine welded to the block. Others who may be more qualified with the 60hp engine may be able to give you other ques. Intake manifolds can be interchanged on any of the engines so look at the bellhousing. The front engine support to the frame is often found broken, not a serious problem as it unbolts, but costs to replace. Values can range from $300 for non runners to $1,500 for a running 1940 non rebuilt. Value also depends on how complete (capable of running) and not a field piece frozen solid.
