With the drop front cover, it is more like a road box than a top chest. That being the case, it is even more special that it is in such good condition. Congratulations!
Looks like Duplex might have manufactured that for P&C? Or possibly they both had a common OEM? A alot of the construction details match...I have been able to find next to nothing out about Duplex. the outsides look identical...
My father bought the top box in the 60s and I purchased the bottom box a few years ago to match:
Nice. Someone pointed me to this thread as I just received a very similar box as a "gift" from my dad. Needs some work to look as good as this one though. My Pics..