A. M. Goodwin is an interesting story. He was actually an employee of the B&M RR (Station Agent). He developed steel "shell" tags for the B&M. It is believed that Goodwin made checks as a cottage industry (very limited production, or he shopped the manufacturing proccess out to a factory). Although checks with the Goodwin hallmark may seem relatively rare, collectors have limited interest due to the fact that they seem to always be made for the B&M RR. I will attempt to find more information on Goodwin (old notes), and will make it available when I find it.

If the theory that Goodwin checks only exist for the B&M and Goodwin was located in Saco Maine, A plausible argument can be made that all Goodwin checks are post 1873. 1873 is the year that the B&M opened their own line to Portland Maine. The B&M was tired of Eastern RR trains failing to wait for the B&M connections in North Berwick, Maine. There are several old anecdotes and even a poem that exist relating passenger frustration concerning this issue.

Other evidence that Goodwin is a "later" manufacturer is evident when the hallmark includes "U.S.A.". A "country of origin" reference is not typical until the 20th century.

Goodwin Steel "shell" check
	This is a typical Goodwin Boston & Maine RR example. The hallmark is deeply incised. The paper insert is visible on the right-hand side. The paper insert is for a trip from Concord, New Hampshire to Norwich, Vermont and is numbered "290251". This is further evidence (such a high number) that the shell check mechanism with a paper insert would be very cost efficient.