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MS = M. Serre Ft (Fabricant=maker) in St Etienne, e.g. 15 rue Chapelon in the early 1930s.
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Godard = Ferdinad Godard, the retailer.
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Lamotte-Beuvron = small town just south of Orleans where Godard was located. (See below)
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F&Gs in oval? - not clear enough photo to make out - probably the barrel maker.
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BR or
3R in oval on water table - not clear enough to make out.