This is the Waterloo Boy "N" 12-25 tractor. It was the first design tested by the Tractor Testing Lab at the University of Nebraska. The Lab was established in 1920 to test tractors to be certain their manufacturer's claims could be validated. If a tractor didn't pass the tests, it could not be sold in Nebraska. Over the years other labs have been set up overseas and a rigid protocol for testing has been established. Just about every tractor design has been through a testing protocol to become certified. They test some really huge tractors, up to 1000 horsepower. Although there are other tests, pulling power and PTO (power take-off) power are the main ones. They use a test track for the first and a dynamometer for the second. I think it would be a real hoot working there. Big machines everywhere. John Cooper would love it!