Question:

I have a Garden King roto-tiller that I need parts for and I can't seem to find it anywhere on the internet or any trace of a manufacturer who might have made it. Any help would be much appreciated.

I was able to find a reference to Garden King as a brand used by D.B. Smith & Co. in Utica NY, but the phone number is out of service.
- Norm

Answers:

Following contributed by Michael (appreciate the great detective work)...

Thanks to the information on your website I was able to do a bit more digging, and actually found a website for a New York company, operating under the name you provided, DB Smith & Co. Apparently they're focusing on chemical sprayers now, but it could be much of the same company, as this one is reported to be based at:
23 Garden Street
New York Mills, New York 13417

I even found the following contact information for them:
Phone: (315) 736-0037
Customer Service: (800) 311-9903
Sales: (800) 311-9903
Fax: (315) 768-4220

At: http://www.dbsmith.com/index.php