I believe this a WWII M3 Flak helmet that was converted to a Jefferson County Sheriffs Mounted Posse helmet. Sheriffs' Posses have existed in the United States since the 1700s. In the West, territorial jurisdictions were vast and law enforcement was minimal. Sheriffs and marshals often deputized ranchers, farmers, cowboys, and townspeople to help enforce the law and hunt down and capture criminals and escapees.