There is a picture in Whisker's book, GUNSMITHS OF VIRGINIA (Pg 141) that has a rifle with several of the same details. The box is very close to matching. The oval inlay over the cheek piece appears to be the same, as well as the box on the cheek piece side. However, the box is located directly under the cheek piece instead of behind it. There are also heart inlays located on both sides of the wrist. The side plate is different and the wrist isn't quite as short as your rifle. But the guard and the triggers look to be about the same. Some slight differences. The lock plate on your rifle looks to be squared off in the back. The one pictured in the book is that way also. The rifle in the book is signed J.S. and is attributed to Jacob Sheets (1813 - 1884). According to Whisker, Jacob worked in Charles Town (West) Virginia until at least 1840. On May 1 1847, Jacob bought property 5-miles east of Romney, Hampshire County where he established a gun shop and built his home. I can't say for sure that Jacob was the maker of your rifle, but there are definitely several characteristics that are the same or at least very similar. Hope this helps.
Eric