Is it possibly an add on for a Anvil? Resembles a Anvil Horn

Picked this Item up at an estate sale. I believe the previous owner was a machinist and made Knives. I thought it was an interesting tool to buy and research. I have had no luck in finding anything that is even close except possible the horn of an Anvil. Hoping one of the more knowledgeable people will know something. Markings MB-2041 (III)? K on the back also a moon crest with a M or W
Thank you for your time.