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This is not much of an offer but I do have a 26x1.25" back wheel you can have for nothing- although it's not in perfect condition since the rim is rusty. It's a Dunlop 'Special Lightweight' so it might be worth derusting and painting. The hub is double fixed (small flange) so it will be 4.25" wide (that's what I call 110mm). I can't remember how true is, it's a long time since it was used.
A worse problem is that it will have to wait until the virus crisis has died down a bit more before I can go and retrieve it.
Are you really sure you want 26" wheels? Have a look at Anidel's crashed Gillot above - you will notice that the front brake blocks are at the bottom of the adjustment slot even though it looks like a medium reach calliper, which tells us that the frame would look better (and was probably intended for) with sprints. 700's are the same size as sprints, and if you can find suitable old 700 rims (probably easier than 26's) you can have nice tyres and decent braking without really spoiling the look of the bike.
The only reasonably satisfactory 26" tyre you're likely to find nowadays are the Schwalbes which Anidel was using. I've got some, and although they're not bad, they are really a roadster tyre and a bit out of place on a lightweight. Most of the others explode if you put more than about 50psi into them. I find it sad to see a lovingly restored lightweight fitted with terrible tyres because the owner thought that 26" was correct 'period' for his bike.
Anyone have a good condition 1940s - 50s 26 x 1 ¼ wheel set with a 110mm rear hub for sale ?