A friend thinks its a BS&R from the mid 60's.
Love that odd Underhill. The upturned haft would facilitate hewing.
That is interesting for sure.
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Me too, I am very curious about it's specific intended use as I have never seen that shape before. Such a small poll, and hardened and beveled. Meant to strike or be struck?
That Underhill with the hammer poll has some similarities to the axe at the far left of Fig. 84 (from the book Ancient Carpenters Tools, linked below), said to be for shingling.
https://books.google.com/books?id=QsDlLCHeyf8C&lpg=PA88&dq="the carpenter's shingling hatchet"&pg=PA88#v=onepage&q&f=false
Three dimensional drawing of a "Ship-carpenters' Pin Maul" here :This website describes a ship carpenter's pin maul, used to drive and countersink spikes and wooden pins.
http://www.history.org/foundation/journal/spring03/tools.cfm
The poll reminds me of a butchering axe I once had.