USA.  Rowland H. Mayland Co., of Brooklyn, NY produced handbells from the 1860’s-1940’s, making them the first American handbell foundry.  They also manufactured other tuned percussion instruments such as xylophones and chimes for organs.  (I even saw an incomplete set of tuned sleigh bells once on Ebay.)  Both Mayland and Deagan handbells were cast by Bevin Bells in New England, which was established in 1832 and is still in business today (  Both made sets in A435 and A440.  Mayland handbells have leather handguards and leather handles with metal stiffeners.  “Rowland H. Mayland” & “Brooklyn, NY” may be stamped on the handguard.  One identifiable feature is the clappers (similar to Whitechapel units) do not extend past the rim of the bell.  The bronze castings may be nickel-plated.  Pictures 4 & 5 show a rare “E3” & “F3.”  Curiously, the “E3” is nickel-plated, (although you can see where some of it wore off) whereas the “F3” is not.