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Of conventional design, this engine lathe might be of German origin and date from circa 1890 to 1918. is believed to be of American origin.
A second example has now emerged that, at a glance is a different machine by a different maker - but, upon close examination, it appears to be a model made by the same company some 20 or 30 year later. The unique form of the tumble-reverse lever is the same, as are elements of the changewheels and their mounting, the spindle nose and it's oilers. The tailstock locking handle is similar as well.
If you recognise the make, please do email the writer