This is a Hallmark for a silver napkin ring. It seems to say B ā¦ S (possibly B&S). I thought it might be Bentley & Skinner at first, but they had a very unique makers mark in the form of a small cartouche shape with B&S in it. This makers mark is more drawn out and seems like the letters could possibly be in separate boxes, but not sure. I think the date letter C is 1927 and Birmingham Assay.
I think the āCā is closer to the lower-case version from 1902. That makes it possible that the maker is Bach & Smith.
I would say that it is definitely Bach & Smith. If you look at the bottom left of the S and the bottom right of the B there is evidence that these letters are in individual cartouches just like the Bach & Smith mark. And I agree with Jeff that the date letter is the 1902 c.
Phil
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Thank you so much for you help. This is really useful.