The clutch is foot activated and is on the left side above the floor board. Until 1928 they only had a rear brake and the pedal is on the right side by the floor board. The where called F heads. It has one overhead valve and one side or flat head valve.
@BikerRussell This is not a side valve but a F head that has one side valve and one over head valve. Great bike. It only took me 4 kicks to start my 1946U when it was cold. 3 to prime and one with the switch on.