Well, I have the seats in, mostly. I say mostly because I ran out of bolts for the driver's side. Anyway, I used info from all the tips that everyone has provided, but had to make some "edits" because on peculiar circumstances. Here's what I have done and why:
First, it is important to note that all of the floors in my car have been replaced, so some things aren't exact to factory stock for 1967. Also, my seats are from a '99 Miata, and I believe that they are a bit different from some other years.
The seat tracks on the front have have "paws" that tilt down at an angle. Imagine a cat lounging on a shelf with its paws drooping off the edge. These paws are attached to the rails with very heavy duty rivets.
The rear of the inside track does not have riveted paws. Instead the turn-down is effected by clever bending of the metal in the rails. The effect is the same, however.
The bottom of the seat pan extends below the plane of the rails, so it is not possible to bend up the front paws. Besides, the rear angle can't be bent up anyway because of the way they are made. Why bend them up? In theory that is an easy way to attach the seats to the floor. The diagram below illustrates what this. it shows one half of a seat bottom.
I decided to make adapters of some sort. There is a debossment in the bend-down areas. It turns out that this debossment is a bit less than 3/4" in diameter.
I wanted to spread the load as evenly as possible, so I for the bottom adapter part I cut 3/4" I.D. schedule 40 black pipe at an angle so that it fit under the paw. The top half of the adapter was cut from 1/2" I.D. Again, the angle was matched to the angle of the paw. Using this technique, 3/8" bolts will go straight down through the holes in the seat brackets.
This is a little hard to explain so the next diagram should help a little bit. Note that these drawings are not to scale and show only the front setup. Field measurements are essential.
Note that I have rubber fender washers between the lower adapter part and the floor. I am using steel fender washers on the bottom. I will probably add lock washers later.
The next diagram shows how the whole thing goes together.
On my car the logical position of the seat means that the inside bolts go through the floor stiffener. That's the u-channel that runs front to back along the center line of the car. I am working on a special spacer that will solve some problems that arise there. On my driver's side the inside bolts miss the stiffener.
Why is this? Well, that is a question that I do not really want to ask. It seems that some questions need not be asked because the answers will lead to other questions, and that can only be trouble.
So far the seats seem to be installed really solidly. I am pleased.