Looks like there is body liner on the interior and exterior of the tub.
https://www.facebook.com/marketplace/item/1831045540393657
“I have a 47 willys jeep. Runs excellent. Recently put a new water pump on. Jeep has all new floors. The frame is excellent and has been coated. It’s a great vehicle and I hate to sell, but I start a new job in a few weeks. The seats are excellent as well, 4wd works”