This is an excellent quality tanto by the shinshinto Smith Hioki (Heki) Kanetsugu. He worked around 1865-1868 and was of the Inshu Kanesaki line, having studied under the 10th generation Kanesaki. He also studied under Yokoyama Sukekane and later forged swords alongside Minamoto Kanenori.
This is a thick, healthy and flawless tanto in unokubi zukuri. The kasane is a very healthy 7mm. The jihada is ko-itame and the hamon is a togari gonome is nioi and ko-nie.