Roths Industries, Inc. (1945 –1960) was a manufacturer of small garden tractors and other agricultural equipment founded by Herbert C. Roths in Alma, Michigan, USA. The company manufactured Garden King Walking Tractors, BesRo Riding Tractors, Columbia III Planter-Fertilizer Attachments, and Till Ro Stalk Cutters. * Walkbehind Tractor Models: Model W-Garden King, Model G-Roths Tractor, Model T-Terrier, Terra-Tiller * Riding Tractor Models: Model W-BesRo, Model R-BesRo, Country Boy, Little Jeff