This belt buckle is marked sterling and Marsh for the C.A. Marsh and Co. of Attleboro,Mass. The company began in 1892 and is still in business. This buckle is patent dated Aug 21, 1917 while the swiveling mechanism is dated 1923. The top portion is etched with an initial S. Very good condition. Size is 1 1/4 by 1 1/4 inches.