Sounds to me like and old A&M 3.2 Sachs...PM "rcign" with the info and he'll tell you what it is and what to watch out for if he doesn't chime in here soon...

I have an old 3.2 Sachs made by "Walker" that's down at my brother's right now so I can't confirm the numbers on the cylinder are the same but if memory serves me I think it's a 3.2 c.i.

I do remember that 44 is the bore in mm...