Hey Gene, 
 
Looked through the few books I had on celtic design and could not find a similar example.  Do agree with it being Celtic and 19th century or even early 20th century.  Do not believe it could be a fish simply because it has ears.  A seal would be a possiblity, or an imaginary sea creature.  Is interesting that the side of this wooden casket almost looks like a seal frolicking in the water(my two cents). 
 
So spill the beans, what did you put in this box? 
 
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