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This buckle due to the hooks on the back this looks like a Bannerman buckle. He bought most all the surplus after the Civil War. The early C S A buckles that he sold , were from the Civil War. When he sold all the original ones, he started making buckles to sell. He had some made over seas and shipped to him and he would sell them. The B engraved on the back could be for Bannerman.
2.5” x 1.75”.
Titles of Distinction