I’ve been thinking and was wondering just how early has it been dated of the know abouts of the penny whistle. I’m sure it has been called many different names but still more likely the same instrument. Does this go back into the 15th century, or perhaps even earlier?
Here is something to read http://en.wikipedia.org/wiki/Tin_whistle 
As far as Ireland is concerned the old bone flutes dug out of the excavation of Wood Quay in Dublin (during the early seventies) are usually cited as the earliest known examples of whistle like instruments. It would be fanciful to think there’s an unbroken connection to today’s whistles and music.
Metal ‘penny’ or ‘tin’ whistles are pretty much of the 19th century. The wikipedia article, lifted as it is from half informed introductions from tutor books, disregards dozens of various factory made whistles available in Western Europe during the 19th and early 20th century.
You know, you can add to a wikipedia article. I’d actually like to know about those.