The included letter from Michael Helms provides a detailed description of the set and a history of Merwin, Hulbert & Co.. He indicates the revolver was owned by Dr. Edward Arnold Whaley (1827-1885) of New York. Whaley studied at Columbia University and then established a practice in Brooklyn in 1851 and became associated with the Long Island College Hospital and Brooklyn Dispensary & Hospital. His obituary indicated he attended to some of New York's wealthiest families. When and why Dr. Whaley received this revolver is unknown; however, Helms concluded that the revolver was probably a gift from one of his wealthy patients. The revolver has a round blade front sight, "MERWIN HULBERT & Co./NEW YORK." on the left side of the barrel, "HOPKINS & ALLEN MFG. CO./XL. No 2 1/2/PAT. MAR. 28. 1871. APR. 27. 1875." and a integral notch rear sight on the top strap, matching serial numbers, and pearl grips with a gothic "W" inscribed and filled with black enamel on the left panel. The plaque is inscribed "E.A. Whaley MD./BROOKLYN" in coordinating script on the exterior top of lid on the rosewood presentation case and has pink interior lining with a full cartridge block (mixed "US" and "U" headstamps, one blank round.

Excellent with 98% plus original nickel plating, strong original case colors on the hammer and trigger, minimal wear including faint drag lines on the cylinder and handling marks. The grips are likewise excellent and have attractive natural iridescent colors, a distinct "W," and light handling wear. Mechanically excellent. The case is fine with a hairline crack visible in the center of the lid, some stains and contact wear from the revolver on the interior, and general light storage wear. Overall, a very attractive set.