It's a 1937 or slightly older. The air cleaner inlet on the steering column went away for 1938.
The serial number is on the opposite side of your picture and closer to the front. If you are patient and use good solvents or lube, you can get the engine loose. It would be easier if they had a starter ring gear to put some force on it. Do not try to pull it in gear and pop the clutch. That will tear out the worm gear rear ends. Attached is a view of mine