What is This?

[billpedalino]

Looks like farm equipment to me. The castings, splines etc, look way too modern. Some kind of PTO or other auxiliary gearbox.

You may be right Robbie, but the open-grain sand castings do go back for decades. And.... the 'WL' mark had me guessing.

I thought PTO as well, but usually they have offset input/output shafts for internal reduction gears. From what I can tell, these shafts look aligned, but hard to tell from the photos.

[Rubone]

Looks like farm equipment to me. The castings, splines .etc, look way too modern. Some kind of PTO or other auxiliary gearbox.

[billpedalino]

My nephew purchased this at an estate sale and it sure looks like an early motorcycle (?) gearbox to me. Does anyone recognize it? If so, does it have value?