"The firm had been founded in 1868 by J.P. Upham, Albert Ball, and Roger Love, to manufacture diamond drills (invented by Ball) and other quarrying machinery, water wheels, and mill fittings"
^ That part there tells me that they would have had the capacity in house to produce a double-open-end wrench without much difficulty.
726 shows up in an old Williams listing, but with different size openings than what you've got there, which is most likely a special-made piece intended for repairing a particular machine.