Abstract: Employees #1 and #2 were moving between 21 and 25 oak fencing boards, each 4 in. by 6 in. by 16 ft, from an area 100 yd off a roadway to another area 5 yd off the roadway. They were dragging the boards behind a Ford 9N138 tractor using a logging chain wrapped around the boards on one end and hooked to a towing rig attached to the rear-end housing of the tractor. The ground surface was very wet and muddy, and a rutted trail had been created through continuous use on the gradually sloping terrain. Employee #1 was driving the tractor and Employee #2 was standing on the rear-end housing with his buttocks on the left side fender. They were headed northwest down the slope and through a very low muddy area when the tractor flipped over backward. Both employees died of head injuries.