Teaspoon marked COWLES.CO (Royal Cowles;Cleveland,OH)
Upturned fiddle, tipt on top; chamfered rounded fins. Length 5-15/16". The monogram is a lengthwise script LR. Overall condition and mark condition are excellent. There is an interesting story on rootsweb about Royal Cowles, a silversmith in Cleveland, who is undoubtedly the maker of these spoons.