Balmoral, khaki Coarse (Other Ranks) - The Number K88928 ? is stencilled inside of the hat. No badge. Stamped inside hat (roll brim to find) Q over W/|\D over 18. British issue marking. Possibly a TOS of WW I manufacture but W.L.Roberts joined the Seaforths in 1932 - 1935. He became an officer in 1942. The Balmoral Bonnet, which is known as the Tam o'Shanter, originated in 1915, as a replacement for the Glengarry, to be worn by Scottish troops in combat. A khaki wool bonnet comprised of a crown with a tan colored wool Touri (pom-pom) to its center, a body with seams to each side and the rear, bow (or string toes) to the rear. The badge went on the left side over a regimental tartan patch.