Good point. But since this was a gift between fellow countrymen it seems odd. You have been a great help. With your kind assistance I have gleaned enought information to list the cup on ebay. If you have a minute (and are interested) you might want to check me for accuracy. Also, I gave you a information byline. Shortcut Antique Sterling 1926 RUSSIAN BEAKER CUP Japanese Gift - eBay (item 180694332357 end time Jul-17-11 18:34:09 PDT)
Also, a friend of my sister wrote me and suggested "the first line of Russian that your friend sites below (HA DOBRYIU .....) means “to the beloved memory of the regiment of Daito (name of leader), followed by the names of his warriors." What do you think? Thanks, JoeBirmingham