7403-358 P&C No. 1941 jack plane. In 1962 Ingersoll Rand acquired Millers Falls Co., and two years later, also acquired P&C Tool Co. In 1965, P&C began selling Miller Falls woodworking tools branded as P&C. This example is 14" long with 2" cutter and looks like the MF. No 140. Cheek marked P&C, 1941, USA. Japanning near complete, wood good, metal has some oxidation. Good+ (JFS052) 50-100