Only a drawing of this wrench is shown in Rathbones book. Its identical to the common Empire plow Co wrench but marked different. Not sure if it really has any value but I think its probably very rare.

Carl - Only have had one to sell on the Wrenching News Auctions. That one sold last spring but only brought $5.00.

I kind of figured that would be the case Bus. At any rate, its rare and it will hang with all the rest.