Hallo Phil, thank you very much for your quick answer. I wonder why I had not the idea that the maker's mark is upside down. I did some research here in the forum (i.e. posts by buckler) and found besides Thomas Wallis II two further candidates with similar marks Thomas Whipham son (died 1815) and Thomas Wigan (Bristol silversmith reg. in London). Do you completely rule out these two? Regards silverfan
Thomas Whipham junior is not known to have registered a mark on his own account, only in partnership with Charles Wright and after the partnership was dissolved Whipham retired in 1775 into the retail trade [ref: Grimwade p771]. Thomas Wigan's mark registration (1763) is probably too remote from 1806 for him to be a credible possibility.