It is much easier on your tiller and belt to plow it up first in a new garden, and if you are doing it for a lot of people it will be a pain to swap from
plow to tiller. That said, the 123 is a great tilling cub,and if you don't have another hydro or a creeper in your gear drive it would be the best way to go. That 123 looks real nice, the tiller as well, why it has the original seat cover! Looks like a good deal, I would go for it 
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149 with kwik-way loader,1772,two 1782 super smokers, 982 SGT w 54" haban blade,60" haban deck, 50in deck cat 0 3 point, brinly cat 0: blade, plow(3), disc.123,hydro lift. 61"O" Brinly single row planter,brinly cultivator,#2 trailer,brinly 10 inch plow,3 42 inch blades,Model #1 Tiller with extenstions,haban sickle mo. 106w/ags and hydro lift.
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