The master cylinder was filled on Edgar's J in 2005. I got the car here in 2007 and had to replace the brake light switch in 2008. When I replaced that switch we lost some fluid and I had to fill it. That cap was stuck so tight I had to pound on it with a pry bar and a large hammer to knock it loose - I could not believe how tight it had siezed after just 3 years. I replaced it with a plastic cap which I put a very thin layer of wheel bearing grease in the threads and made sure that none of it would get into the cylinder. We did this on my '53 J back in the 70s and I have never had a problem getting the cap off it since. As far as how to get yours off - I think the early cars have the master cylinder on the firewall, under the hood if I remember right. Penetrating oil would be the first thing to try, then when you do get it off, lubricate the threads as suggested by kaiserfrazerlibrary and myself and you should be OK from then on.