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It appears to be a Dutch silver sifter and made in Schoonhoven, silver guild city mark of Schoonhoven, de-formed/worn being; four lions rampant facing left in a shield. Somehow the assayer managed to struck the date letter, being W, partly over the city mark; W for 1771, 2nd standard of silver (833/000) or 83.3% pure silver.
Maker’s mark BS for; Bartholomeus Smits, registered in the city of Schoonhoven from 1756-1803. Bartholomeus Smits known maker of cutlery and famous for sifters. Typical for Schoonhoven sifters; light in weight and the spoon handle ending in a cut out contour of a bird with engraved details.