Based on color and appearance, I vote that it's a Massey-Ferguson PTO kit. When AGCO (Simplicity) bought MF, Simplicity even started making MF tractors. Makes sense in that way that you would have found this on a Simplicity dealer's shelf.
i know early models simplicity was with Allis chalmers , homelite , and also made montgomery wards up until 1965.
that could be a later massy pto thou. ill do some checking. thanks all for your help.
history with simplicity :
The first Massey-Ferguson garden tractors, the yellow "Executive" series, appeared in the early 1960’s, and were made by the Dura Corporation, who also made the Moto-Mower and early Porter-Cable tractors. In the late 1960’s the firm came out with the red and gray 7, 10, 12, 14 and 16 models, designed to look like the big Massey farm tractors. Some of these tractors were made by the Badger Northland Company in Wisconsin (Badger was at that time owned by Massey). AMF also made some of these tractors and sold them under their own name in blue and white colors. During the 1970’s Massey come out with the 1000 series tractors, which were made by Snapper. In the early 1990’s, Ingersoll produced Massey garden tractors. In 1993, AGCO Corporation purchased Varity Corporation, which owned the Massey-Ferguson tractor line. After that Simplicity began building the 2000 series Massey-Ferguson garden tractors at Port Washington. Therefore, currently produced Simplicity, Agco, and Massey-Ferguson garden tractors are identical except for paint and decals.