Take a look at the clothing on the children. It looks like scout uniforms. And it may very well be. We haven't been able to identify the maker or the patent holder. But it uses the same design and back as the Orphan Annie Dime Register Bank from the late 1930s. This bank is one of four different versions that we are aware of.
Size: 2 ¾ inches wide; 2 ½ inches from top to bottom; 5/8 inches deep
Condition: The bank is bright and shiny on the front, but there is some discoloration to the finish which looks like smudges. They didn't come clean so we believe they are down into the finish. The back is a bare metal finish that shows wear.
This bank would look better with some additional cleaning around the raised images.
This bank has been tested and it does work.