I spent some time trolling AA and came up with a few possible candidates having both a recessed panel and a pronounced tapered shank. The following four photos were pulled from AA. 1st, Billings, 2nd Bonney, 3rd Mckaig Hatch, 4th Vlchek.
Of these, the McCaig Hatch seems the closest: It has a pronounced taper, the head is proportionately thick compared to the shank, and the die lettering is sloppy (note the 'double-die' R in FORGED and the offset lettering in USA).
Based on these, my vote for a recognized brand name contractor for the OP wrench is MH. Of course, back in the day there were many small private drop forge shops that could have made it--if that's the source, we may never know who made it.