But thanks to Joel Mullin, he knew what this kart is.
It is a PLB Kart.
PLB stands for Portage Lakes Boats.
The PLB Branding is on the steering wheel shaft.
They were a kart shop in south Akron, Ohio and built these karts in 1960 and 61.
They were also a West Bend dealer.
This kart in completely as it was from the factory with the dead axle, upholstery and twin 700's.
This is a VERY Rare kart and I hope we can find someone to restore it back to original.
Anyway, my Thanks to Joel for his knowledge and help.

Rick Chapman
Rixkart@aol.com