I'm a wagon collector, and I honestly don't know the maker of this one. It's not Radio Flyer or Hamilton as it has an extra layer of metal on each corner. No markings on the wheels either, but I would estimate this from the 1940's to 50's based on the artillery style rims. I originally bought it for these wheels, but I'm not using them. Looks like an amateur restoration, so it's repainted, may have bondo, and the tires/rims are repainted with a thick whitewall paint. All wheels spin freely and axles straight. Some scrapes and nicks. I'd say use the wheels on another wagon project you have, or use as is in working condition! I'll take the handle off to ship.