This is a top action string operated rotary valve (TARV) Cornet in the key of high pitch Eb (A=454). There is no makers name. It probably was one of the high quality European band instruments imported by both sides during the US Civil War 1861-1865.  It features a tunable leadpipe with a tightening screw.  The lyre holder has a round hole - and there is no water key- common characteristics of most horns of this period.   This cornet was lacqured during its restoration- an uncharacteristic feature of instruments of the 1860s - which were usually left in a raw brass finish.   The cornet plays sweetly and is currenty  used in my 1860s  civilian town brass band.  The lack of a water key gives my 1st trumpeter much grief!!