I would say that the gun was made by W M Scott. It dates between 1875 & 1887.
It is built to Gibbs & Pitt Patent No 284 of 1873, use number 1093.
This was the most successful lever cocking mechanism, at that time anyway. I guess the cocking mechanism accounts for that longer than normal top lever. The little 'window' in the sideplate is a Scott thing, can not recall at the moment date of this patent but it is well known. "Edit" - that is Scott's Patent Cocking Indicator Pat 3223 of 1875.
Not much info on William Sumners of Liverpool. He was apparently recorded as being in business for about 30 years in the mid to late 19th century (that's according to Nigel Brown's British Gunmakers. Serial No 3166 would date your gun 1875 to 1878 from Brown's data.
Slightly confused as to designation - Lockplate says Summers but top rib looks like Sumners ? or is my eyesight going like my mind ?
Yet another edit - the forend fastener is Scott's Patent No 615 of 1876 so that tightens up a little on the manufacture date.
Last edited by 300846; 10/28/14 03:00 AM.