I believe it to say "Roxboro Cotton Mills."
Still not sure what "3 sides" means.
There was a mill in Roxboro North Carolina about 45 minutes from area I found it.
Started 1899.
Evening star. [volume] (Washington, D.C.), 17 Oct. 1945.
View attachment 1658313
Awesome thanks so much.View attachment 1659200
Not a lot better, and could only find the one pic, it came from a expired listing on the eBay Europe site, so no info about the seller.