It is the Marlin-Rockwell Co., of New Haven, CT. The engine manufactured is the horizontally-opposed twin cylinder known as "Cato".

-See LWF also for some pictures of this engine. Around 1917 Marlin was trying to put it on the market. It was designed by Cato, an engineer at Marlin and before that he worked for LWF.

-In initial tests it gave 72 HP at 1,850 rpm, weighing 2 pounds per HP. (see Cato).

From Appendix 9: Manufactured by the Marlin-Rockwell Corporation and designed by the engineer Cato. It is a horizontally-opposed two-cylinder engine.

“The engine on a curious bench”