This vest was made in the USA by Woolrich and was sold by LL Bean, and has a gray on gray wool/nylon material, with four pockets, a zip front and cinch back. It was made in the 1980s or so, to a design largely unchanged since the 1930s.
Tagged size: L
Chest (pit to pit): 24″ (doubled = 48″)
Length (base of collar to hem): 25-3/8″