Yet another "unbranded" small backgeared and screwcutting lathe appearing as though it might have been made in France. However, it carries a badge proclaiming Fisseau & Cochot, a company based at 132, 134 and 140 Rue du Temple, Paris and who were agents for the German Wolf Jahn concern. Hence, the lathe is actually a Wolf Jahn, almost identical to that shown here http://www.lathes.co.uk/wolfjahn2
Of course, all the clues are there including a design that appears to be from the early part of the 20th century; a headstock with a flat, machined front face to the headstock a simple apron, a bed that (unusually) takes the form often used by precision plain lathes, bed feet and a tailstock both of which that would not have looked out of place in 1870 - and a huge pile of screwcutting changewheels. However, more modern features include including tumble-reverse to the leadscrew drive, balanced handwheels on the compound slide rest assembly and micrometer dials - looking original - on the feed screws.