It should be on top of the frame rail on the left side (drivers) in front of the cowl, or right under the cowl. I have also seen them on the rear crossmember.
You will have to remove the fender. I looked at my buddy's dimantled 32 tudor yesterday and his id # was just rearward of the steering gear, half under and half forward of the cowl. My serial # book says that Ford did put the # on the left door pillar starting in the 30's. It is not there on the 32 I looked at yesterday. The book also says the left frame member forward of the cowl. It goes on to say it is stamped in the frome ahead of the axle, but I did not find it there on the 32 I looked at yesterday. That sounds like the frame horn and I have never seen one there,but that is just my experience. I also looked on the froont crossmember, but found nothing. The car I am referencing is an unmolested barn find in original condition. It does have the usual cracked and welded front crossmember, so #'s could have been there and covered up. The book also says it is on the transmission housing. The trans is gone in the car I looked at. Hope this helps. Good luck. There will be a 5 pointed star on each end of the #.
http://www.vanpeltsales.com/FH_web/flathead_serialnumbers.htm Heres a list of the range of numbers.... The numbers will NOT be evenly spaced either........they look like they were stamped 1 digit at a time.......crooked and all...... .
Just to point out what some folks might not be aware of. The number went on the Motor first. After the motor was set in the ch***is, the number was transcribed to the frame.