The markings say:
Grey-brown cloth - appears to be cotton pique.
Each spat has 4 mother of pearl buttons, and an adjustable strap with a buckle.
Spats of this type were popular from Victorian times to the late 1920s - I am not sure when this pair was made.
The measurements are:
Round the ankle..........8 inches (20 cm)
Round the bottom of the spat ....16 inches (41 cm)
Height, top edge to bottom edge at the side......5 inches (13 cm).
If you are thinking of wearing the spats, please check your ankle measurement.
Good, clean condition, but not perfect.
The straps are in good, usable, condition.
There is a little corrosion on the buckles, but they are still usable.
There are some stains from normal use (spatterdashes were used to guard socks and trousers from muddy splashes).
The spats are not really smart enough for a formal occasion, but would certainly be good for ordinary country wear, or for stage or theatrical use.
The buttons all match.