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I have identified my spoon to be 1827 Sterling by William Cummins. What I'm confused about is why "Neill" would be in addition to WC, and which Neill would the mark be in reference to? Thank you!
We often see two marks like this on Dublin silver (and to a lesser extent on Edinburgh Silver). The answer seems to be that, in addition to the maker's mark, the retailer added his own mark. In this case Cummins is the maker and the spoon was sold in Neill's shop. Neill is probably James R Neill, a known Dublin retailer.