Kyrie,
My read of the proof marks leads me to believe that those were finished barrels, proofed at 16,353psi, and proofed at 18.2, typical 12 gauge bore measurement, then, and, now, in St. Etienne. I think that particular French proof mark was more common before the revisions to French proof law in 1923, and I’d guess it predates that year. Had somebody requested proofed tubes, we would see the letters “N.A.” between the proof marks and the name St. Etienne, pretty much meaning “Not Assembled”. Being a pre Spanish civil war gun, it is possible that a gunmaker or talented outworker found himself with a set of tubes, and a good gun missing tubes, and built up a gun for some butter and egg money, maybe submitting it for proof in Spain once it was completed. Or, it could have come that way from the builder. Or, something else.
I’d sure like to know what, and how it happened. But, I don’t know. I say that about a lot of old guns, however. Most of the time, I never find out for sure what the circumstances were.
Looks to be a fine, old, gun
Best,
Ted