Made made by National Steel & Shipbuilding Corp., San Diego, Ca. (known locally as NASSCO) after WW2 when there were no more shipbuilding contracts, so to shift to an in demand field of industry for the booming civilian post war life, they made these tractors.
At the same time, a lot of So Cal was shifting to lawnmowers, trailers, campers, and kids bikes
This Lincoln tractor is powered by a 6 1/2 horsepower Wisconsin Model "AEH" engine and has three forward and one reverse speed Crosley transmission
here's a good look at one:https://www.northstateauctions.com/auction/316/item/lincoln-garden-tractor-68823
from google booksWestern Metalworking, Volumes 6-7, page 22, 23, May 1949
In that article, it mentioned that NASSCO owned 3 tuna boats (San Diego was the home of 80% of the west coast Tuna industry, and Chicken of the Sea is still headquartered here I heard) and 4 of the Bakersfield oil wells
By the way, a great website for finding fun old tractors is https://www.farmcollector.com/tractors/tractors-collections