This tuba was made (or distributed) by a little known American company - C.A. Gaetz of Columbus Ohio. No reference has been found for this maker, but the style is distinctly German with a tall large Bombardon style bell with almost no flare.  The tuba is 42 inches tall and the bell is only 15 inches in diameter.  The tuba has three rotary valves with mechanical linkage.  The tuba plays well with a  big voice.