Puckerings has dated this piece to the 1870s.

The silver rim is clearly hallmarked for Birmingham 1878, together with the highly desirable Queen Victoria's head mark, the shield and base mount also have matching partial marks. The makers mark is present too: W.S into a rectangle with cut corners for the silversmith, William Sweeting.

I have included a photograph of the back of the cup showing a natural inclusion in the horn, purely for accuracy. An exceptional piece measuring 4 3/4" tall with a rim diameter measuring 2 7/8". Excellent condition.
Item ID: 33077
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Puckerings has dated this piece to the 1870s.
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