It all depends on the year of the tractor. There were a lot of variations of the JD A and B over the years. When IH changed the H and M they became the Super H and M.
In 1939 the gas Farmall H had 26.2 belt hp and the distillate H was 23.3 on the belt.
A JD B in 1938 was 18.53 on the belt and in 1940 went up to 20.52 hp. When the late styled B came out in 1947 the gas version was rated at 27.58 belt hp.
Similarly a 1939 Farmall M put out 36.6 on the belt.
A 1939 JD A put out 29.59 on the belt. That went up to 38.02 when the late styled A came out in 1947.
A 1937 JD G was rated at 35.91 on the belt. In 1947 they were rated again, this time at 38.10 (G's were always run on distillate)
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