This cover-up mark imitates a former factory mark from Unterweissbach in Thuringia. The person reusing it simply replaced the original "1882" with "1908" and added a central "B", finishing off by placing "BAVARIA - GERMANY" underneath. This was a rather dubious business tactic that was never well received.

M170104a
Crowned form including the initial "B" and date "1908", all above "BAVARIA" and "GERMANY".
(Picture: Lara Warde)