London, England
Barnett Samuel & Sons  

Metal
ca. 1869-1900 C.E.
Length: 9.5 in
Wind Instruments – Woodwind Instruments – Flute

Embossed at the top of the barrel, below the fipple MPC:  Triangle Logo with the following three inscriptions:  TRADE / MARK / DULCET / in center is B.S.  Embossed under the triangle logo is the following:  Barnett Samuel & Sons / LONDON / F

This brass penny whistle, also known as tin whistle and closely associated with traditional Irish music, is a six-holed end-blown flute frequently referred to as a type of fipple (duct) flute, the same classification as the recorder.  It is an Alto F whistle, which is one of the most popular among professional Irish whistle players because of its rich, warm, and mellow tone. 

The embossed label dates this whistle in the 2^nd half of the 19^th century and after 1869, when Barnett Samuel’s son joined the business.  In 1861, Barnett Samuel purchased a dealership business from Henry Solomon, a London Company that had been making instruments as a sideline to its primary products which were costume jewelry, and pen nibs.  From 1861 to 1869 Barnett began labeling his instruments as ‘Barnett Samuel’.  Then in 1869, Barnett’s third son Nelson joined the company and it became ‘Barnett Samuel & Sons.’  In 1872 Barnett’s eldest son joined, but it was in 1901, when the label was changed to Barnet Samuel & Sons, Ltd.

Resource: http://www.baltimorerecorders.org/pennywhistles.html