Mark WP #142 'Nishi Tani' 谷西 in the larger 3 1/2 inch size.
Nishi Tani 谷西 translates to mean 'west valley'. This mark is embossed on the side of the float.
These floats with mark WP #142 have a unique four piece mold construction.
Produced by the Nishitani Fishing Co. located in Otaru, Japan in the 1930's.
It's harder to find this mark in the larger 3 1/2 size than in the more common 3 inch size.