Joe, On the Sawyer Massey Advertisement it states that they had been selling Wallis Tractors for 8 years. This kind of makes sense. There may have been an Agreement for both Companies to sell the other's products. 8 Years earlier would have been about the time Wallis began selling Sawyer Massey/Wallis Threshing Machines. One of those deals where as, you sell my stuff, and I will sell yours. Just my thoughts...
I was also looking at my Wallis Parts Book #23. Like you Joe, I dislike writing on my books, but my Book has written Serial Number 14231 and 1918. Also written is distinguishing characteristics of the different Models. The Cub JR, K, and OK. This sort of helps date the K 3. Tim