Based on the butt plug, the bottom horn hints at Lancaster, PA. But the engrailed edges of the strap retaining ring on the spout look a lot more like a New England horn. These "mixed details" horns are always somewhat of a guess, but on this one, I'd tip more toward New England simply because I've never seen a true chip carved Lancaster butt plug with the tooling/turning marks left on it to the extent this one has, suggesting [to me at least] it's less likely to be a Lancaster-made horn than a non-professional New England horn.
Shelby Gallien