This is one of the earliest Halloween noisemakers. Patented on April 20, 1909, F.G. Fawkes and Company of Chicago made money by allowing many firms to brand the generic image with their advertising. The one in the collection touts the Boston Store, while this one touts Beck & Benedict. As I write on page 211, this whistle was used as an advertising gimmick by numerous retail establishments.
Mark B. Ledenbach's vintage Halloween collectibles blog.