These are just great. Thanks.
As I look at this gun I seem to remember that J. Stevens (if my memory serves) had a shotgun very similar to this. As Crescent pistol company was mentioned, this could be a cross over from Crescent or J. Stevens. Stevens bough out Crescent. This is purely a guestimation, and will see what I can come up with. I will keep in touch.
You may want to post this in The Firearms Research section of also. Jim Keenan is a great sourse for this type of information.