First of all, what you have there is a Sheffield-made Oval Penknife with advertising for Sheffield steel-maker and engineering firm Samuel Osborn & Co. Knives like this were given away by representatives of the firm. It would originally have had two blades of course. While Osborn’s would have been capable of making penknives, it was almost certainly manufactured for them by one of the many Sheffield cutlery companies specializing in penknives of this type. Like many advertising knives, the name of the actual manufacturer does not appear on the tang-stamp.
Samuel Osborn was born at Banner Cross, Sheffield (just up the road from where I grew up) in 1826, but while his father was a cutler, it was in the steel industry which Samuel made his name. You can read more about his life, and about the company he established, here
https://en.wikipedia.org/wiki/Samuel_Osborn_&_Company and
https://www.gracesguide.co.uk/Samuel_Osborn_and_Co
By the time Harry Brearley invented stainless steel in 1913, Samuel Osborn & Co were already well-established. Brearley had worked for one of the company’s competitors, Thomas Firth & Sons, and after Firth’s had finally woken up to the usefulness of his invention, Brearley, being aware of the particular importance of correctly heat-treating the new steel, recommended that it should only be sold in the form of heat-treated cutlery blanks. This would also have allowed Firth’s to retain control of the steel of course. With typical arrogance, Firth’s ignored the advice. Harry Brearley’s accounts of this period make for fascinating, if somewhat exasperating reading. Firth’s were also negligent in terms of establishing patents for the new steel.
Eventually, despite a reluctance to adopt it, stainless steel was celebrated, made by a number of Sheffield steel-makers, and used by a large number of tool and engineering firms, as well as cutlers. While ‘Firth’s Stainless’ or ‘Firth-Brearley Stainless’ is seen on many early stainless blades, we also see ‘No-Rus’, ‘Non-Stain’, ‘Non-Rustable’, ‘Everbright’, ‘Dura-Lustra’, ‘Rodgers Stainless’, ‘Rusnorstain’, and many more, including Samuel Osborne’s ‘Evershyne’.
Returning to your knife, I have a reasonable-sized collection of similar knives (not all advertising knives and not all stainless), including an advertising penknife for Samuel Osborn. The form is different, and it bears the trade name of Osborn’s stainless steel. Like many advertising knives, including your own, it does not carry the name of a manufacturer on the tang. Comparing it to other knives in my collection, I think that it may have been manufactured by Joseph Rodgers.
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I have a ring-opening penknife, which appears to have identical scales to your Osborn knife, but unfortunately, the tangs also do not give a manufacturer. I’ll keep looking through my collection to see if I can find anything else, but need to get on with some work now unfortunately.
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Please excuse me for not including more photos from my collection, and for the extremely poor quality of these, but the light has just blown in my kitchen!