The Ford 1928-48 Chassis Parts and Accessories (BIG GREEN BOOK) shows only one part # 52 9430 for the 1937-40 60 HP exhaust manifold, so it looks like they both are the same.
on the one sitting in my garage the right side dumps in front of the middle exhaust port and on the left side it dumps behind the middle port.
I know I had the rt side (the ex pipe was still on it). I found one with the crosover pipe still on it (left side), took the c/o pipe off and matched it to the rt manifold, I believe they are the same. When you turn one to the other side it changes where it dumps. Thanks for the responce.