A back forty is a remote part of a farm, or, idiomatically, the most remote or inaccessible part of somewhere.
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To tell you what it means in any specific context, you'd have to supply us with that context. However, speaking generally... "Back forty" usually is a reference to an piece of land, specifically forty acres of land. "Back" could be geographical (the "back" part of the land, i.e. that furthest away from some reference point like a house or road) or metaphorical (the land that hasn't been developed yet, as opposed to land that has been made suitable for farming).
A quarter (not quarter) of forty eight (not forty eight) is twelve.
Yes, 40 is forty.
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