Acier Simon-Martin is not actually a maker. That is French for Simon-Martin steel. If I remember correctly that was an early electric reduction process for refining steel.
"Le Qui est Qui de L'Armurerie Liègeoise 1800-1950", par Guy Gadisseur, Michel Druart. Page 333,
"Abréviation SM, Titulaire Aciers Simon-Martin, Profession Canons de fusil"
I wasn't translating, it was a direct quote about a company. Simply forgot to note the source. There is not enough documentation available to accurately give a range of operational dates or location. They did register their "punch" with the Banc D'Epreuves des Arms a Fue Liège as SM.
The process you are referring to is the Siemens-Martin process which was an enhancement of the Bessemer process. I do not believe it was an electric furnace when invented in 1865.
Aciers Simon-Martin was a Belgian barrel maker who was taking advantage of the confusion their name would cause.
Glenn, pay no attention. I have been in your Wisconsin forests and barely escaped from those vicious grays lurking the branches. I hear the WDNR is now issuing squirrel alerts on a regular basis to warn the tourists. Something about the nuts from Illinois makes them crazy.... Though I was told by a local that Green & Gold hats calm them down.
Pete