The specific maker is unknown, many of the carvers of carousel figures in the United States in the second half of the 19th century were German and Swiss immigrants, who brought the age-old Germanic talent for realistic, vibrant wood carving to the United States. Horses were the most popular carousel animals, "menagerie" animals such as giraffes, lions, tigers, deer, rabbits, cats, goats, pigs, ostriches, and dogs were included as a novelty.
It ties in pretty well with the carousel horses in Coney Island!
Impressive!