Vintage 1900s NY New Haven CT Locomotive Train Build Tag / Plaque

Description

Found in an early Westinghouse (train car builds) engineer estate here in Southwestern Pennsylvania.
Measures just shy of 2" round and appears to be steel. Lowdon & Rutherford show in Trow's NYC business directory as a financial firm, possibly an insurance tag?
Only surface scuffing and patina. Please see photos and ask questions. Thanks for looking.