Frontside (image #2): A profile of the whaling bark Roscius. Note artist's initials SHW right-side below banner end (image #3).
Backside (image #1): This dainty scrimshaw depicts a sailor's sweetheart dressed in her Sunday finest, right down to her personal Missal (prayer book). A bell-shaped, ankle-length skirt, sleeves gathered in pleats with lace cuffs, oval bonnet, is high fashion in 1837.
Tooth is 5.0-inches & 6.7-ounces.
According to this website: New Bedford Library
S.H. Witter was the carpenter aboard the Whaling Bark Roscius, which left New Bedford on 11/23/1843 for the Pacific whaling grounds, and returned on 05/06/1846. As ship carpenter, Witter earned a 1/145 lay-share for the entire voyage.
Carpenters were skilled with small tools, and learned to be artistic for their trade. Accepting commissions for carving small boxes, decorative plaques, and scrimshaw would be a natural for a ship carpenter. I suspect that the scrimwork of the young lady was for a shipmate, and may represent a sweetheart back home.
The New Bedford Whaling Museum information was provided by a fellow iTaggit member, who was researching her relative that had served on the Roscius about 150-years ago. She found this Roscius scrimshaw through GOOGLE, then cross-referenced the initials to the crew roster. A genius use of information found on iTaggit! Thank you!