ok.....but i have yet to see anyone use that big of a "tractor".
LOL....therein lies the beginning of the debate...
Some of the really old ones had a horizontal.
Tyler Frazier runs an old Wheel Horse Lawn Ranger that meets all the criteria of the rules with a K Series Horizontal Flatty....things a Tank, but its a tank that hauls!
Really...he could put a Horizontal V-Twin on it...should be legal?
I've seen a couple others here and there, but not main stream for sure.