In The Shotgun Book the late author Jack O'Connor had this to say, in part, concerning the .410:
"The .410 is about a 67 gauge."
"The .410 (which is properly a caliber, not a gauge) evolved in this country from cartridges like the .44XL, which were shot shells in rifle cases and used to pot small game when shot from rifles and from the old Marble game getter."
"The .410 is a direct descendant of the .44/40 rifle cartridge. At first the standard .44/40 case was used, bottle neck and all, and the shot was in a paper container. Then 2-inch straight brass cases were used, then 2-inch paper cases, then 2.5-inch cases. At one time the shell was known as the .44XL. It was loaded with 3/8, then 1/2 ounce of shot in the 2.5-inch cases. Then in the early 1930s Winchester-Western pioneered the 3-inch .410 shell with 3/4 ounce of shot and brought out the Model 42 Wichester pump shotgun for it."
Hope this helps.
Good luck, and good shooting!