Almost certainly of French origin, this tiny lathe must have, judging by the chuck fitted - one by Emco from their Unimat 3 - a centre height of just 90 mm. It is, therefore, quite remarkable what a complete specification it enjoys: a robust-looking headstock casting; a 360° swivelling tool rest that sits on top of a compound slide rest (a "triple" slide rest assembly); slow-speed backgearing; drive to the screwcutting leadscrew through a tumble reverse mechanism, and - perhaps most astonishing of all -  a separate power shaft to drive sliding and surfacing feeds.
Machined with a flat top and separate, narrow vertical ways for the carriage and tailstock, the bed reflects English small-lathe design, though the very short cross slide does lack T-slots. With the headstock held on a central tenon that leaves clearance at its front and back, the saddle can pass right up to the spindle nose; as a consequence, as the compound slide-rest assembly is positioned centrally on the saddle, this gives the turning tool maximum support when working close up to the chuck on tiny, short jobs.
Judging by the lathe's use of flat-belt drive, the lack of guards to cover the changewheels and backgear, the shape of the bed's feet, the design of the tailstock and the use of slot-head rather than hexagon cap-head screws, the writer would judge that it was made between the early to late 1930s As the machine reflects high-quality construction and good attention to detail (apart from an exposed slide-rest feed screw)- what a shame that its maker remains unknown.