1944 Whizzer Model H on a Lincoln-badged Schwinn - Motorcycle Classics
Perhaps no other American-made machine gave as many young folks their first taste of powered two-wheeling as did the Whizzer.
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"138cc 4-stroke side valve engine "
I did wonder that too til I did some searching.
Wiki Cross Section View, See Diagram that has valves still on top, but intake exhaust only slightly lower down from the head:
Flathead engine - Wikipedia
en.wikipedia.org
https://en.wikipedia.org/wiki/Flathead_engine
Showing later model to sell one with side valve a 1949 job:
Classic Motorcycles & Scooters for Sale in Online Auctions - Catawiki
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MT