I really didn't need another one , I have 5 that are hard to sell. But the design of this was so good
that I can call it art work , in spite of the rust pits
Very well made , but I can't find a makers mark .
Still searching the web for info , but I thought I'd share it.
I'm guessing 1918-28 ?

I have a few as well Roy, they seem to pop up out of nowhere.  The good news is that they are kinda cool.  Wouldn't you like to spend some time with the guy that thought up that clever gear mechanism that turns back and forth and indexes a little each time. I have never seen that one before. Mine are Zim and K-D.

Here's a few of the others -interesting , but not quite the same

I suspect that Valve Grinder is quite rare. It is also older that I expected by a decade or so.

The maker explains the nice wood handle...

From 1916 Motor World:

Thanks Rusty. It has found a new home , one of the fellows at the Ford forum bought it.
I new it was a quality piece , didn't know it was Goddell -Pratt.