Winchester hand axe/ hatchet. USA made. From what I could find these were made from about 1920 - 1940-ish. This has some honest wear but definitely not abused. Appears to be the original handle that's in surprisingly good shape. Didn't use the poll as a hammer. Considering it's age, it's in surprisingly good condition.
Prices on the few I could find are all over the place - $225 shipped to CONUS.