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It stands to be corrected but I guess, based on the fact that the crown resembles the royal Danish and a perfect match of the mark, that your very nice spoon was made by Andreas Mortensen Møller in Copenhagen. He was born in 1772, master 1802 and died in 1846.
Michelsen was actually my first thought, but he was registered as a master in 1841 three years later than the year 1838 on the spoon. Michelsen was honoured and appointed jeweler of the court in 1848 and I believe that his production was prolific and his customers were among the upper classes of the capital Copenhagen.
This very nice and in my humble opinion rare and unusual spoon may have been ordered by a wealthy peasant in Amager. Some of the registered objects by Møller's hand in the collections of the museums are manufactured to these peasants of Dutch origin; an Amager vinaigrette (Amageræg, a sort of hovedvandsæg) and an adornment to the traditional headdress of the Amager peasant women.
The crown seems to be of the same type as those tradionally used on hovedvandsæg.
Thank you Jakjo and Hose - interesting comments. Have you any idea what the spoon signifies or could have been used for? What you cannot see in the pictures is that the flat stem is made up of several panels and every second panel has gold plating. Also there is a suspension loop on top of the crown.