Is that a front seam or a rear seam, and I can't see anything else but a 47, just checking  

I'm not going to take advice from some online ragebaters, and don't mock me because I get my words mixed up, I have challenges! You say you're trying to help, you say all these things, but what you're really trying to do is comment and hurt people because there is nothing to do in your guys lives. I'm living the way I ought and if you don't think so keep your mouth shut. I don't care if you guys are 60 year old men that had a better generation than me, that means absolutely nothing. I READ BOOKS! If you guys seriously can't just be friendly, normal people, and use the app the Way you should, why am I even here?! Here's why! It's because I care about finding the correct information, even if I have to go through all these Karen's. Leave me alone UNLESS you're talking about HISTORY..    And all of this applies to all of you guys! I'm not meaning to be rude at all, but you guys have got to get something through your heads about this! You DON'T understand, you guys had 50 years too and it's still not too late. Please stick to the topic.

I like it, whilst I can’t pin down a rough area for sure I’d be willing to bet it is a CBI piece. I’m leaning towards India, glad you picked it up. 

The roller can sometimes be replaced.  I have done a few myself, but the risk is breaking the catch or having it come off if you do it yourself.  You would also need to find a wing with the exact same roller catch to take the roller from.  The other potential option is to have a jeweler replace the roller catch with one from a doner wing.  The danger there is that not all jewelers are capable of doing this without damaging the wing or doing a really sloppy job of it.  I would probably leave this one alone.

As they say you never know whats next door or right near your back yard

Thats a great smock. Is the holster still there on the rear of the smock and the snaps for the legs? If not then its been modified to a field jacket   Any further items from the family?

So, as in poker, you doubled-down - and I am "calling".   Following your math, it sounds like you are ready to pay Doyler $150 / each for as many helmet liner & shell sets as he can assemble.  I mean, you've proven your two-step business model of "clean it up a bit" and "do a small restoration" and sell it for $300.  Double your money?!  Heck YEAH!   @doyler  How many sets can you have ready ASAP?   Seriously though, I'm not trying to start a food-fight.  I am trying - too indirectly apparently - to say that I am worried about the hobby.  I've been collecting for more than 30 years and setting up at shows and buying / selling for about half of that.  I claim no expertise in anything but have learned a thing or two in that time.    My opinion:  I see a slow (though steady) decline.  More and more collectors are either getting out or passing away, and some huge collections are hitting the market.  In the last year, I've helped liquidate two of them.  Non-empirical eye-balling of show attendees does not reveal enough younger collectors to absorb what will come to market in the next 5-10 years - especially as so many don't seem to want to start at the bottom like I (and so many others) did.  When I get jittery on 'balloon estimates' in the "What's it worth?" section, it's because people make decisions on those estimates.  I'm not saying folks should give their stuff away, just that we should all be very thoughtful in what we say.  Otherwise, we run the risk of running off new collectors as the price for entry is not appetizing.  The rule-of-thumb that I use, is that I don't generally say a number that I wouldn't personally pay - as the only valuation that matters is the buyer's.     Now, you should go buy a truckload of helmets from Doyler.  😉           

Unfortunately, it looks like it was done yesterday. At the bare minimum it should have the same rust posts coming through the red as the rest of the helmet let alone more wear on the high points of the cork. Not for me.