This was the logo from the cover of INDEPENDENT SALESMAN, a trade journal from the late 1930s. The font is similar to the typeface used on recent CAPTAIN AMERICA movie posters, but the "S" is substantially different.

American Captain  Suggested by donshottype 
Milwaukee  Suggested by donshottype 

This custom lettered in a fashionable heavy gaspipe style from the era, except for the _S_ which is a rare variation.
For a similar _S_ see Milwaukee

The style was resurrected for CAPTAIN AMERICA and this is presumably the inspiration for the American Captain font, which can be used to approximate the other letters.

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