@bearskinner - I’m making some wild guesses; thinking your 100 year old estimate is pretty close, but I’m thinking a little short.
I’ve seen that cleat design many times on row crop tractors like the JD B you pictured. I think they had a 34-38” (?) wheel with rubber tires….equates to nearly 60” total height, but not quite. Our JD B started on steel but that was long before my days with it.
Those wheels also didn’t need to be that heavily built as the tractors were small horsepower and only weighed 5,000 pounds or so…
Now in the early, early 20th century “Prairie Busters” began to show up mostly in the Midwest.
Some steam, some fuel powered with exposed valves, governors, etc.
Some of the steam machines were as big as a small house and weighed 30,000+ pounds. Wheels often looked like that, but were 7-8 feet tall.
Shortly thereafter, some makers made smaller machines to accommodate smaller operations. I think still hefty at 10-20,000 pounds. I’m thinking pre-WWI, but again guessing. Your 60” wheel sounds more-suited to the “smaller” machines, even though they were still quite large.
Some of those tractors had an exposed ring gear on the axle, inboard to the wheel, driven by a pinion to put power to the ground.
The splined axle caught my attention. Not sure how that final drive system worked, but a splined axle would make sense. I’m assuming the ring gear and wheel were separate…not sure that is correct, but again guessing.
Rumley-Oil Pull is the first manufacturer that comes to mind, but there’s several others. All very, very rare today.
Again, I may be WAY off, but you might have a matched-set treasure. Those look pristine but for some rust.
I would look earlier in your research and best of luck finding an answer!