This looks more like a Victorian whistle to me but it says ASARKAR B-FLAT WHISTLE FRONT FLUTE. Odd description. Unfortunately I’m in Scotland and the seller says US only. Shame as collect old flutes/ whistles. Anybody know anything about this flute or come across it before.
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=883681515