The Interstate Tractor Company was established in Waterloo, Iowa, in 1915, emerging from the reorganization of the Sandy McManus Engine Company. Their tractors, known as the Plow Boy and Plow Man, were assembled from components sourced from other manufacturers. By the end of World War I, Interstate had built a significant domestic and international sales presence. However, the company faced a steep decline in 1919 and ultimately ceased operations by 1920.