This is a wonderful True Temper Underhill No.60 Lathing hatchet. The No.60 is a bit harder to find then others so you might want to jump on this one.
Handle is not original.
After I cleaned it up, I decided to leave the former owners initials that he carved in the side (can be seen in the photos). It is a part of the tools history and in no way effects the use of the tool.