W.N over LTD into a shieldWilliam Neale & Sons LtdBirmingham 1933 hallmark
Firm established by William Neale in 1850 in Birmingham. Later the firm became William Neale & Sons as a partnership of William Neale senior, William Neale Junior and Arthur Neale,
building new premises at 29 Warstone Lane, Birmingham (1896). In 1905 the firm was converted into a limited liability company under the style of
William Neale & Sons Ltd moving in 1910 at 34 Cox Street, St. Paul's Square, Birmingham. In 1941 the firm was absorbed by Suckling Ltd.

WPCWilliam & Patrick Cunningham,
William Cunningham was apprentice of Patrick Robertson in 1757. Freeman in 1776. Held as apprentices John Swinton Simpson (freeman in 1788), Simon Cunningham (freeman in 1800), Robert Hamilton active in Calcutta (freeman in 1787), William Dick (freeman in 1807) and Daniel Walker (freeman in 1815)

Patrick Cunningham was apprentice of Patrick Robertson in 1758. Freeman in 1775. Held as apprentices William Cunningham (freeman in 1802), Patrick Cunningham (freeman in 1808), John Cunningham (freeman in 1798), James McDonald (freeman in 1815)
Edinburgh 1801 hallmark

The hallmarking of British silver is based on a combination of marks that makes possible the
identification of the origin and the age of each silver piece manufactured or traded in the UK. The marks are:

Town mark, corresponding to the mark of the Assay Office that has verified the piece

Lion passant guardant or Britannia or lion's head erased, certifiying the silver quality

Maker's mark, identifying the silversmith presenting the piece to the assay office (usually the initials of Christian name and surname of the silversmith)
Date letter, in cycles of twenty letters of the alphabet of different shape identifies the year in which
the piece was verified by the Assay Office

A further mark was used in the period 1784 - 1890:
Sovereign head ('duty mark'), certifying the payment of the duty