Hello all, I will be the first to admit that this saw is not in pristine condition, and I also accept that it may have little interest to many other than me as it was made in Perth (Scotland) only a hop, skip and a jump from where I live. BSSM has dates for James Callaghan of 1889 to 1896 (thank-you BSSM, the previous reference work didn't have them at all), but no indication of whether they were a maker or retailer. I suspect retailer. Having said that, Perth did have quite a prolific plane maker called Malloch - David I think (later Mathieson). And as the last outpost of (nearly) urban civilisation before entering the Highlands, it would have been an important inland port, market town and centre for the distribution of goods. I initially thought on looking at the mark the Callaghan was spelt with a "C"H, which would have been a nice variation and a much more Gaelic way of doing it. But on looking at the disputed letter more closely I think that it is a miss-hit/flawed stamp as there is a small downstroke on the "C" which would indicate a "G" in reality. Fred