This mechanical tally is such a cool item! The kinds of things produced in those long-past decades really had ingenuity. The maker is harder to pin down. Whitney seldom marked anything beyond their postcards, so the tip of the hat goes to that firm, out of business in the early 1940s, to be the maker. However, it could be from another manufacturer like Volland, Henderson Line, Rustcraft, etc. Both Beistle and Dennison can be eliminated, as can be Gibson. However, bottom line is that this is a great item that will strengthen any collection of tallies. I've never been able to locate one for the collection, evidenced by the one in my third edition coming from the inestimable Bobbie Lasky collection. (Bobbie is one of a handful of top-tier Halloween collectors in the United States.)
Mark B. Ledenbach's vintage Halloween collectibles blog.