It sound like a tandem track hubs + rims, at least that what I think, in that case, a tandem rims is the answer?
quick search in google got some result http://www.google.co.uk/products?hl=en&safe=off&client=firefox-a&rls=org.mozilla:en-GB:official&hs=RdH&q=40+holes+rims&um=1&ie=UTF-8&ei=F8b4SfyiCs_RjAeh4JHYDA&sa=X&oi=product_result_group&resnum=4&ct=title
@edscoble started
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It sound like a tandem track hubs + rims, at least that what I think, in that case, a tandem rims is the answer?
quick search in google got some result http://www.google.co.uk/products?hl=en&safe=off&client=firefox-a&rls=org.mozilla:en-GB:official&hs=RdH&q=40+holes+rims&um=1&ie=UTF-8&ei=F8b4SfyiCs_RjAeh4JHYDA&sa=X&oi=product_result_group&resnum=4&ct=title