I saw this listing the other day aswell and pretended not to see it as the wife has already put a ban on me buying more mowers. As CJ stated it's a Landmaster Gardenmaster tiller as I have 2 of these 1 which I bought last month for $30.00 hence why I closed my eyes at this one.
Just be carefully buying these old machines especially at the higher prices as you need to be sure they are fairly complete as you will find it almost impossible to find parts. From memory these machines were made sometime in the 1950's and if you are looking for parts they most likely will have to be sourced from the U.K. which will burn you in shipping and $ conversion. I noticed on this machine for sale it obviously has been painted green by someone and there are alot of parts missing around the engine, to be honest it could even have an engine swap and not be married with the original 80cc J.A.P engine but hard to tell from the photo as it looks like there may be an exhaust on the right hand side not at the front and the air vane covers are missing on the engine. The other thing that looks odd is the tiller attachment, it looks way to short and although there were many attachments for this machine the 4 digging blades look unusual as my 2 machines only have the 2 blade diggers. I got a whole create of attachments including the hood and never seen the 4 bladed system.
Going by the photo it looks more like a parts machine, for that price you would spend an eternity and more than what you paid for trying to source parts to get it complete. This one of mine I picked up for $30.00 is fairly complete it was just missing the yellow weight at the front but as I said my other machine is complete aswell but has a broken recoil pull starter spring and rusted out tank so when I get around to doing the restoration it will be 100% complete between the 2 machines with a few attachments.
If it's all there and complete its great little machine.