This is a Longines 39mm Diameter Dial, Double Signed "Spaulding" on the Dial and Movement, AND also Double Signed Longines with matching serial numbers on the Movement and Sterrling Silver Case! In addition to the Longines s/n2272370, there is another s/n 16831 marked on the Balance Cock Jewel ring, and the Pillar Plate is engraved 1879. Engraved on the top (of the three) finger holding a jewel for the second train wheel is "Fifteen (15) Jewels, Three (3) Adjustments,
Further, the back outside cover of this beauty is fancy engraved; "GWB", and above that "MWB . . . 12-23-79
Is the "79" coincidental? The S/N indicates a 1905 production, and the watch runs like it was brand new. Can anybody shed some light in this little beauty?

The Dial

The Cover Engravings

Google search reveals Henry A. Spaulding was a respected jeweler that worked for various famous Jewelry houses, including Tiffany. Later he went on to open his own boutiques where 'Spaulding' marked watches were retailed. Here is the link to a little Spaulding history:
link here

I've seen several Spaulding marked watches before that had the best European maker's movement inside, such as this Patek:

here is the movement

Thank you for the link, Ben and welcome to our little group of "Watcher's". I am adding that glimpse of history you referred into my archives for the collection. It makes sense that Mr. Spaulding would use to his own busiuness advantage all the contacts he developed in the employ of Tiffany and Co., and that explains this Longines being in fact the same type that they sold to Tiffany at about that same period.