Palous & Beuse made an air-cooled, horizontally-opposed, two-cylinder engine. It had an automatic intake valve and mechanically operated exhaust valve. Two carburetors, one on each cylinder head.

This company also made 30hp, 50hp, 80hp and 100hp inline 4-cylinder engines. The factory was located in Berlin.

"One of the Palous & Beuse engines"

From Appendix 10: We have found another illustration of the four-cylinder 50hp engine.

“Palous & Beuse, 4-cylinder inline” (PiP)