It's a Maletti, manufactured in Italy. They are a good tiller and are still made.
They are now sold by Kverneland, and are painted the Kverneland red and green...same machine though. There are several models, P, PL, LN, KZ, B, etc.
If there was a brand name on the tiller I would not have asked. We have this tiller (the one in the picture was d/l off the Internet since I don't have a picture of ours) and I need a part.
I wanted to know the brand so I could try to find what we need.