Bruce got it right. They made them into the 40's at least, then switched to the S-9026 I believe. You would assemble the tool through the piston pin and hammer (carefully) the pin in or out.
Looks a lot like this JOHN DEERE. Any markings?
http://cgi.ebay.com/OLD-ANTIQUE-JOHN-DEERE-HORSE-DRAWN-MACHINE-WRENCH-/380326891197?pt=Folk_Art&hash=item588d3fcebd#ht_500wt_1156