What the heck is this? 
http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=3705949605&category=308
Cheers,
Kathy 
Maybe a very old tin whistle that’s been run over by a bus? 
Redwolf
I thought about emailing the seller to see if they would send me a clip of them playing it.
There is an active market in old stamped tin whistles of the non-6-holed kind. These are like things you would get in a box of Cracker Jacks, for example. There are generally several of these up for auction on E-Bay at any giventime.
Before anyone asks–as a general rule they are not considered among the family of chromatic instrument (lol), though I have a few with two chambers. These are the highly sought after bi-tonal tinwhistles.
Tom D.
What Tom said.
It’s just what the listing says - an old, tin, whistle. As in toy, refereee, starter, etc.
Actually, if you search ‘tin’ and 'whistle’on eBay, you’ll get a lot more of these than our kind.
A search on E-Bay will bring up a multitude of ‘hits’ for referee type whistles (the kind with a ‘pea’ inside),as Tom says.
There are even collector’s groups,(well why not?),but I haven’t come across their version of ‘C.& F.’
It looks like it has two tones to me, and that says Dog whistle!
Dogs play whistles???
No, just tabor pipes. Their paws don’t spead wide enough for six holes.
Hey now! Glauber plays whistle. And low whistle. And flute. (In fact, he’s got an Alba Low D whistle right now, and doing a heck of a job with it to judge by the clips!)
Steven