Can confirm, that is indeed a Russian 3-pdr "pointed common shell" for the Hotchkiss 43.5 calibre naval gun M.1892 (also used on a wheeled carriage during WW1).
What I find interesting though is that it's an early version, with the brass bourellet and small Hotchkiss style fuze (the one in the picture is actually a british VSM 3-pdr for the Royal Navy, but it would have been the same style), whereas the later version has a larger fuze hole with a flat fuze with two key holes.
Also, the brass bourellet tends to show up mostly on the solid shot AP.