Hi Anthony,
Although I'm confident that given enough time you could find a nice set of narrow "High V" wood racing wheels with the 40 x 32 spoke pattern, I went a faster route. I took a High V wheel off one of my original Iver Chater Lea racers and sent the entire wheel to Noah Stutzman. I told him I wanted him to make me three sets with the 40 x 32 spoke pattern, with the EXACT profile of the wheel I sent. When I got the three sets back I was stunned, they were gorgeous and perfect. One set is on my Black 1915, one set will be laced for another 90B I have, and I sold one set to someone on the Cabe, I just can't remember who. They are made out of maple and are beautiful. I can post a pic if needed. The tires I used on my restoration were NOS United States "Special Racer" tires 28" x 1 1/8". These tires are also out there, just have to keep your eyes open. Pete in Fitchburg