Estonian, Flour Bag Seal, Markel M. Makarow, Image & Found by Taneli Leinonen.
Found in Loppi, Finland, 18mm.
REV(AL) / six-pointed star with 'clock hand pointers' to sides // six-pointed star with four 'clock hand pointers' radially around, (M)ARK(E)L M.MAKAR(OW)* around
Tallinn was known as Reval in Estonia up until 1918.
*From the finder, "it might actually be MARKEL. M.MAKAROW. Lumber and construction supplies. ... Also flour and grain. Active 1870-1933. Found these pieces of info from a Finnish metal detecting blog."
From the blog FROM SOIL TO COUNTRY, "Flour seals, - Markel M Makarow / Reval - One of the most common finds is from Estonia, then Rääveli. The worst shape of the seal easily identify the second party "REVAL" text block. The attached receipt also appeared as a surface discovery from the divar, in which Markel M Makarow says that he sent 500 pieces of 65 - kilo rye flour sacks to B. Himberg, a general merchant in Loviisa, in 1903.
Although the year of foundation under the logo of the receipt is 1820 (probably the year the mill was built), Markel M. Makarow did not establish his first company in history until 1870. In his newspaper advertisements, it traded in timber and building materials. The first Estonian company to manufacture roof shingles, so the steam mill business was apparently only one of the branches of this conglomerate. The company was still in operation at least in 1933."