The tongs are the exception to the rest of the set as far as the maker only, and were made by Benoni Stephens and bear his mark, but the tongs also bear the additional incuse mark 'JW'.
The set:

The tongs:

The mark of Benoni Stephens:

The unrecorded mark:

The unrecorded mark with the hallmarks:

The marks on the rest of the flatware, including the registered mark of John James Whiting (and a nice example of John Smith's 'Grinning monkey'):

Trev.