Probably a civilian helmet (hard hat) made by the Acme Protection Equipment Company some time later as March 2, 1926. That's when Edward Cairns patented a "Sanitary Cushion Lining" liner that was attached with 4 rivets, patent #1,575,251
Here's a link to an other thread with a similar helmet or hard hat: https://www.milsurps.com/showthread....879#post315879