LVS Decorative Arts has dated this piece to the 1920s.
The exterior is of black leather cowhide and the interior is of tan leather. It has two brass clasps and a lock to the top.

The company T Eaton & Co was opened in Toronto, Canada in 1869 by Timothy Eaton. Aswell as having stores they also set up a mail order business. In the early 20thc their shop in Winnipeg, Canada was considered the most successful department store in the world.
This bag is of superb quality.
Size:
Height: 32cm / 12.5''
Width: 56cm / 22''
Depth: 27cm / 10.5''
LVS Decorative Arts has dated this piece to the 1920s.
You can view the stock and full dealer information on the LVS Decorative Arts Profile Page
LVS Decorative Arts is a registered member of LAPADA CINOA