Exceptional French and Indian War scrimshaw powder horn, attributed to Jacob Gay (1758-1787), inscribed this horn made at Fort Edward May ye 15th, 1758 - Samuel McNeill - I powder with my brother ball most hero like doth conquer all, McNeill served in Lt. Col. Thomas Williams company and Col. Joseph Dwight's regiment from Massachusetts, depicts a central coat of arms with shell over scrolls and foliate engraving, the name with whimsical faces interspersed within the letters, 11 1/2" l. Accompanying this lot is a typed letter dated March 12th, 1937, from Robert Hartley to Harry Foster, the owner of the horn, who allowed Hartley to sketch the horn, the sketch and a receipt from William Guthman dated July 1994 when the horn was sold to the Maryland collector. Lacking plug, tip end appears to have been cut down, overall excellent, the Guthman receipt states that this was one of Jacob Gay's finest carved horns.