I don't recall where exactly I posted the above, but I finally cracked the code on S.H&Cie:

S. Heurtier & Cie - St. Etienne

I believe they could really roll their own pattern welded tubes early on and a Piney name may have been associated with them being some combination or effort of Antoine Heurtier & L. Piney - resulting in a Crown over HP stamp???

Kind Regards,

Raimey
rse