On June 4, 2003, approximately 2010 mountain daylight time, a Cessna 175, N7238M, registered to and being flown by a commercial pilot, sustained substantial damage during the landing roll following a total loss of power and forced landing one mile southwest of Middleton, Idaho. The pilot was uninjured. Visual meteorological conditions existed and no flight plan had been filed. The flight, which was personal, was operated under 14CFR91, and originated from Echo, Oregon, approximately 152 nautical air miles northwest of the accident site approximately 1850. The pilot reported departing Hubler Field (about one mile southwest of Middleton, Idaho) and landing at nearby Caldwell Industrial airport (Caldwell, Idaho) where he topped off with fuel. He then departed Caldwell with 52 gallons of fuel i.e., 43 gallons usable or 4.5 gallons unusable fuel per tank (refer to ATTACHMENT OM-I) flying one hour and 40 minutes to Echo, Oregon. Sometime after departing Echo he noted the right fuel tank showing one-quarter to one-half a tank and the left tank showing three-quarters. He then selected the left tank and continued the flight on that tank. While overflying his destination landing site (Hubler Field) to assess wind conditions approximately 500 feet above ground in a wings level attitude, the engine abruptly ceased operating. The pilot reported having no time to troubleshoot and, rather than risk crossing high trees in an attempt to reach the end of the runway, he maneuvered to the north and landed in a field. During the landing roll the aircraft rolled through a "dip" in the terrain, which the pilot attributed the damage to. Following the forced landing, the pilot's brother arrived at the site and reportedly observed fuel in both left and right fuel tanks. The fuel selector was moved to the BOTH position and the engine was successfully restarted and operated satisfactorily. The pilot left the fuel selector in the BOTH position, and the following day several FAA inspectors examined the aircraft finding one gallon of fuel in the left tank and approximately 14 or more gallons in the right tank. It was noted that the aircraft was positioned with the right wing approximately 5 degrees lower than the left wing. The Cessna 175 Owner's Manual notes in the "operating checklist section:" BEFORE LANDING. (1) Set fuel selector to "both tanks." (2) . . . . . (refer to ATTACHMENT OM-II)