Black Elephant Bank

My wife and I acquired this item a few years ago from her grandmother who recently passed. She remembers having seen it at her grandmother's home as a child. From what she could gather it has been in her family for a very long time. I looked inside it with a flashlight and pulled scraps of newspaper from the 1930's. Other than it being in the family for a few generations, we know next to nothing about it or where it came from. We would greatly appreciate it if we could get some kind of information as to possibly who and where it was made. Thank you.

Poor