N & S TRACTOR began in 1954 as a Case tractor dealership at 15th & O Streets, near downtown in Merced, California. It was started by Ray Nutcher and Sam Stevinson.While both Ray & Sam were master mechanics, Ray was the one who liked to build and modify. To augment his tractors, he once used an old truck body with a mower attachment to cut wheat and hay. In the 1940`s, Ray built several `Nutcher` bean threshers, including one which was self-propelled. After Sam returned to farming, Ray continued alone until he was eventually joined by his sons Steve, Howard and Arthur. After the deaths of Steve and Ray in the middle 1970`s, Howard and Arthur became partners until Howard`s death in 1986. In 1970, the lot at 600 S. Highway 59 was purchased and the first building was erected. The business became a New Holland dealership in 1971. By the mid 1970`s, N & S TRACTOR had become one of the nation`s largest dealerships in sales of both Case and New Holland equipment.