Visor to crown 3 1/4 in. Constructed of supple, high-quality wool felt with a 1/4 in. woven silk tape band along the brim, a 7/8 in. black silk ribbon affixed to the base of the approx. 3 1/2 in. creased crown, and a twisted black and silk gold bullion pattern hat cord with acorns and black net. Black ostrich feather plume tucked into hat cord curving to the back of the hat. Hat is unlined. Interior with a 2 1/8 in. black leather sweatband and approx. 3 in. piece of silk sewn behind infantry insignia.

Affixed to the front of the hat is a large bullion embroidered infantry horn with a twisted wire border and a separately affixed false embroidered numbers "104." To the right side of the hat is attached a bullion Hardee hat eagle with a twisted wire border.

Felt generally in good condition with minor wear and light soil. Insignias in good condition with some light wear to brass wire and fading of gold bullion. Sweatband cracked in some places with minor losses. Overall a scarce piece of Civil War headgear in good condition.
 
Though the original owner of the hat remains unidentified, the "104" almost certainly represents the 104th Ohio Infantry, which was organized at Camp Massilon, 20 miles south of Akron, Ohio, and recruited heavily out of the surrounding Summit County/Akron, Ohio region. The 104th OVI was a three-year regiment that was steadily engaged and participated in the Siege of Knoxville, the Atlanta Campaign, and the Franklin-Nashville Campaign. Six members of the regiment received the Medal of Honor for actions at the Battle of Franklin.

Provenance: A signed, undated letter accompanying the hat identifies it to the collection of James C. Frasca, and indicates the hat was previously in the collections of the Summit County Historical Society of Akron, Ohio; Joseph Ostervich of Akron, Ohio; and Don Sidaway of Cuyahoga Falls, Ohio. The hat was later sold as Lot 38265 at Heritage Auctions, The Stephen Saathoff Collection of Civil War & Militaria, 13 December 2014, then again to the current consignor by Heritage Auctions, 12 December 2021, Arms & Armor, Civil War & Militaria sale.