Is it possible that rather than the sun it's an "all seeing eye"? Or (insert joke about my bad eyesight)
It bugs me how familiar this looks. I looked at U.S. City coats of arms (after looking at states') and began looking a South American ones, which show up here more often than one would expect. But I agree it has the look of an official seal.
I'd thought GAR as well, being that it looks like a soldier and sailor.
The emblem brings to mind the American Soldiers And Sailors memorial monument. Guy on the left seems to be dressed as a US Navy sailor, guy on the right seems to be wearing an Army coat.
It's a neat find for sure. Just to get the creative juices flowing here is what I was thinking. There are some letters near the top, (PHILA) I inferred the H. I can see where it looks like one or both men are holding flags/rifle. I also can see the sun/eye thing. I also "could see" a large eagle...maybe.
Wow you guys are great. Are you using photoshop for that? Just one of those pieces that drives you crazy and you may never get an answer. I thought GAR originally but now I have no idea lol.