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Welcome to the forum , scottbu70 .I'm more than guessing your novelty 'Winking Man with Squrrel handle" Japanese Toby mug has the same mark as in the image below .Perhaps , if you look very close on the handle , you may find the name "Carl" .
Value would really depend on the items' condition & would probably go from $10 - $20.00 range ... perhaps slightly more for a 100% perfect one .