The authors enumerate some of the questions that are involved and, after outlining a previous paper on the subject of plows, analyze these questions in part by the aid of diagrams and applied mathematics. Comparative draft data are presented in tabular form and commented upon, as well as comparative hitch-length data.Tractor reactions are explained and discussed in some detail in a similar manner, special attention being given to the reactions on a slope and up-hill. The reactions on cross-furrow slopes are considered, comparisons being made between two tractors that were reported upon in the University of Nebraska tests. The factors involving tractor stability and resistance against overturn are analyzed. The authors state that the analysis presents a definite method of attack for the more correct solution of the proper hitching-point, as well as being a study relating to lug design.