This is an over-the-shoulder cornet in Eb likely made made by John Franklin Stratton c.1863. It has top action string operated rotary valves.   John Franklin Stratton established a business as a brass instrument maker and dealer in New York City in 1859. In 1864 he formed a partnership with John Howard Foote under the name of Stratton & Foote.The engraved shield instead of carrying the Stratton name is marked  "Munger Bros., St Paul, Minn." Munger is thought to be a distributer for Stratton. Note the similarity of the shields and inscriptions.  The Eb soprano cornet player was usually the best cornet player in the band and  played most of the solos.

The OTS horn configuration is unique to the US Civil War era and used exclusively for military marching bands by both sides. The idea was to direct the music back towards the marching troops -but the design fell out of favor immediately after the war as it was discovered that the troops marched to the drums anyway, and the OTS horns were not particularly suited to the bandstand in the park - especially when mixed with uprignt and bell-forwards instruments!!