One guess would be the rear heater in a bus, probably a school bus. Look for Evans or similar marking on sheet metal.
id have to say no to both. to large for a seat heater and too small for a rear bus heater. it looks like itd fit in the cowl of a car that has a V shaped cowl and windshield. so id say somewhere in the 1935ish-1948ish range and if i was a betting man id lean towards the 30's side
I agree with some of that. It also looks to be upside down as the hot air would be pushed toward the floorboards. Got a shot of the top? I think that the v-shaped cowl comment could be wrong as the pipes for the heater are on the opposite side of the "v" and those usually go through the cowl.
actually that looks like a heat exchanger we used to have in the big walk in coolers as they used a chiller to cool the water/glycol solution and pumped it thru as the refrigerant was ammonia and not allowed in a closed room .