Another name commonly encountered among the JABCs is W Richards.
I do have a rather early (pre-1887 proofs) W Richards hammer gun with Birmingham proofs. It is presently in poor condition but appears as originally it was a "Cut Above" the JABCs, but certainly nowhere near the quality of either a Westly Richards nor a William Richards.

A goodly number of these Birmingham W Richards guns have shown up. They are believed to have been made by J P Clabrough, though not one of his better lines.

Miller/TN
I Didn't Say Everything I Said, Yogi Berra