Trees still come with the rawhide stitched and tacked requiring a long narrow polled hammer. It's one trade that has not been entirely replaced by modern materials and injected molded plastic or fiberglass.C.S. Osborne still makes a saddlers hammer that has a similar poll. There are several examples of vintage saddlers hammers in an image search with similar polls, but none have a bit. I did come across some small vintage hatchets with a poll simply called "detail hatchets", but the polls were not similar to the tack hammer poll in the OP's pictures.
I still think this tool was used in saddle making, or upholstery.
The shape is similar to Hubbard's Cabinet Makers Bench Hatchet.