It appears to be an early Wollensak out of Rochester NY. He was a machinist for Bausch and Lomb and split off on his own in the early 1930's. His scopes used the same external plate style focus adjustment. One of the metal plates is typically marked "Wollensak" and the tube generally doesn't have the fleur-de-Lis bands, although Wollensak used a fleur de lis on his packaging. It's also said that he produced identical unmarked scopes for Sears.
See here:
Vintage Wollensak 4X Small Game Scope - CMP Forums
There's also someone with a scope nearly identical to yours who thinks it's a Confederate sniper scope.
All the black Japan finish is worn off, but it does come with a really cool case.