Hi Ken,
Leather boarding helmets are interesting and may well be the high point of desirables for naval collectors!
Gilkerson states that only two US examples are known and one possibly British. See picture. Item 2 is drawn from a description written by a sailor in 1813.
Item 1 and 3 exist. Note that 1,2 and 3 have steel bands and sword catcher upturns and ear guards.
Number 4 is problematic as it is marked Portsmouth inside and Brits were not issued with helmets. It has no steel just leather welts. May well also be an early fire or mining helmet.
Regards,
CC
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