I must agree with AlZilla, It is a beautiful cabinet. I have a 3 cabinets with a similar mechanism. However both of mine are cables. The big one I have contains a Singer 15 I believe. It duz have a tag on it. Its a Parsons from Osceola Arkansas approx. 1946. Its a really nice cabinet. It has a cable lift mechanism and a locking lever and other things. Really nice cabinet once ya figure out how everthin operates. The midsize cabinet I cant find a tag on, but it has a Franklin inside. Its a Treadle Machine. It also has a cable system with a butterfly top. (split in center, both sides open opposite each other) But since its a Franklin my guess would be its probably somethin also from Sears back in the day. The small cabinet I have has a White 31X in it and of course I cudnt find any kinda tag on it either. It was in really bad shape when I got it. I have sense restored it completely. SO I know theres no makers tag anywhere. Just some numbers written with some kinda crayon marker that has lasted thru all these many past years.
Sorry I couldnt be more help. I wish you luck in findin the answer you want or need. There have been so many different cabinet makes from back then, a lotta them werent even made in a factory environment. Just a cabinet shop was contracted to make a few here and there. Or even maybe a person who did it part time in their shop behind the house. Those will more than likely be the really heavy ones that are built to the max and probably passed down thru the years. I do know of 1 like that. I dont have it, my neighbor duz. Again, Good Luck and let us know whatcha find out