The C.O.D. Tractor Co. was founded at Crookston, Minnesota to build tractors designed by Albert Espe. In 1916 the company relocated to Minneapolis and continued to build tractors until 1919. The first model produced was a 13-25hp tractor with a vertical tubular radiator, and this was followed by an improved Model B in 1919 with the same horsepower rating but featuring a fan-cooled radiator.

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