Thanx! I have little interest in railroad engineering (though a little, still), so I was too lazy to translate Russian or Polish sources. But I was impressed how detailed and comprehensive they are. Sometimes aviation enthusiasts can only be envious.Correct. It is the Polish pre-war Ty23 series steam locomotive "liberated" by soviets in Poland, 1939. Actually the first Ty23 locomotives were ordered by Poland and made by the German Schwartzkopff (in 1923) plant and Belgian Cockerill, St. Leonard and Franco-Belge factories (in 1924–1925). They made 75 locos in total. In 1926 the H.Cegielski factory in Poznan, Poland started making the Ty23 locomotives with the loco number 76. In 1927 the production was also started by Warsaw and Chrzanów plants. By 1934 there were made 612 Ty23s. The one in the pic is no.178, so no doubt it is one of the Polish made steam engines. The number indicates the WSABP ( Warsaw Locomotive Construction JSC ) factory and the one of the locomotives made in 1928 - 1929.
P.S. I don't comment or post a like on every post, but I always look at the eBay photos in all threads of interest with unwavering appreciation. Thank you, Snautzer01 !