This saw was entered in a recent auction. The auctioneer not knowing what it was, fell back on the standard "small gentleman's saw"; he was led towards that diagnosis by the mahogany handle, which is markedly thicker than a usual saw handle. I think the wording of the etch gives it away, and I'm sure it was intended to cut a wedding cake – no doubt the thick handle would help the unsteadiness (nerves+alcohol) of the happy couple's saw-holding hands. The ornamental nib is also not a feature of the nearest cousin to this in design, the pistol type of plumber's saw (as discussed in BSSM). The sharpening looks as though it was revised after the celebrations were over… Too many stones in the raisins in the cake, or just "rock" icing? Date? Haven't the foggiest, so will fall back on the usual author's know-nothing of "c1900"