1892 SD&G imported stocks & action, someone else imported the barrels, with the intention of reassembling the complete breechloading double shotgun for sale
https://books.google.com/books?id=BwUfVQLNsnkC&pg=PA24&lpg Tariff testimony in 1894 from Baker Guns & Forging, Hunter Arms Co., Ithaca Gun Co., S.D.&G., Smith & Wesson
In 1894 “Sporting, breech-loading double-barrel shotguns” had a 35% ad valorem PLUS an import duty of $1.50 if priced less than $6, $4 if $6-$12, and $6 if priced greater than $12. “Single-barrel breech-loading shot-guns” had the same 35% ad valorem PLUS an import duty of $1.
1896 testimony by Thomas Hunter and George Livermore (Ithaca Gun Co.)
http://books.google.com/books?id=WOouAAAAMAAJ&pg=PA384&dq The Tariff Review October 15, 1897
http://books.google.com/books?id=xngpAAAAYAAJ&pg=PA202&dq I heard a prominent hardware merchant make the statement. In very positive terms, that we do not manufacture gun barrels in this country. He is a Democrat and, of course, opposed to any Tariff for Protection. Can you give me the data on this?
J. H. Bateman, Editor, the “State Sentinel.” Dover, DEL.. September 28,1897.
We suppose that the gentleman making the statement that no gun barrels are made in this country referred to barrels made of iron and steel, such as twist, laminated and Damascus. If so, he was correct, for no barrels of that nature are made at the present time in this country. Gun barrels, however, are made very extensively here, but they are made from plain Bessemer metal, the same as is used in rifle barrels, and are used in the manufacture of single guns and the cheaper grade of double guns.
We believe there is not an establishment or a dollar invested in this country for the making of figured gun barrels. These barrels used to pay a duty of 45 percent, ad valorem, but several years ago, through the influence, we believe, of The Colt Patent Fire Arms Co. of Hartford, Conn, the duty was reduced to 10 per cent., and so remained until the passage of the McKinley bill, when they were placed on the free list.
