It could very well be a 1942 model. Those artillary wheels were popular on early 1940s riding toys. From what I could find, American National made a nearly identical wagon from the late 1930s into the '40s, though I didn't have any 1942 pages in my collector books to verify the date. They were sold under the American and Toledo names (both part of AmNatl). Garton is another strong possibility. If you have any hubcaps remaining on it, the style of cap could also help narrow down the mfr.
Dave