Need a name

[rustcollector]

I got this today, and my Cope book seems to have found a good hiding spot. Anybody have the company name right off? It needs a little TLC, but quite different than the other styles of these.

[mvwcnews]

U.S. & M. Co. NEWARK N.J. "s" handle can be found in 6" , 8" &  12" sizes.   Frank Kingsbury's sale had examples of all three sizes.
 
It is not in Cope & although it is tempting to conflate this U.S. & M. with the United Shoe Machinery Corp. of Boston I'm not sure there is any connection.  Wish I had a definitive answer.

[rustcollector]

Again, Thank you Stan. I'm trying to research about 6 different things tonight and just figured it would be easier to ask on some.
I thought it looked like a U, but couldn't be sure.

[rustcollector]

U.S. & M. Co. NEWARK N.J. "s" handle can be found in 6" , 8" &  12" sizes.   

You say they can be found, but doesn't look like they are very often. Not all that many cases of them being sold before. 2010 had a couple.

[rusty]

> it is tempting to conflate this U.S. & M. with the United Shoe Machinery Corp. of Boston...

More so if you note that USMC was a New Jersey corporation at the beginning of the century (before the antitrust stuff), however, I have never seen them use an & in their name....