Normally, a tractor's center of gravity is located about two feet in front of and ten inches above the rear axle. Hitching above the drawbar or in a location not designated by the manufacturer increases the risk of a rear turnover. Excessive throttle use or applying too much power to a restrained rear axle can cause the front-end of the tractor to lift off the ground. As the front end lifts it gains momentum and the tractor flips over. Without a ROPS and a seat belt the operator will likely be crushed.
Tractors are also subject to rear turnover when driven up a steep incline.
Backing the tractor up the hill keeps the weight on the front wheels, preventing the tractor from flipping over. If a load must be pulled up a hill, keep the operation of the clutch and throttle smooth. Do not stop or shift gears while driving up a hill. Back out of ditches, holes or places where the tractor is mired or wedged. Extra time may be spent unhitching and moving machinery out of the way, but it will be a fraction of the time that may be spent healing from injuries suffered from a turnover, if you survive.