I picked this up at the Worlds Largest Garage Sale in Warrensburg, NY last year. It has all the characteristics of a B & S, that is the shape and the graduated shank that moves in and out of the handle, but it is totally unmarked. It is in the best condition of any of the old wrenches I have. As you can see the nickle plating is quite good. The other side has a few minor spots.
Mike