Samuel Buckley was much more than a Provincial maker. He served on the Birmingham Proof House Committee and in 1863 was one of the officers in the British Small Arms Co. He later established a branch office in Detroit. Guns produced by William Powell in the 1860s exist marked Samuel Buckley & Co.
Buckley hammer guns and Anson & Deeley patent BLNEs were imported into the US by J. Palmer O'Neal of Pittsburgh, PA in the 1880's.
See
The Double Gun Journal Vol. 22 Issue 3, 2011
Commentary here
https://www.doublegunshop.com/forums/ubbthreads.php?ubb=showflat&Number=259376&page=7 Clabrough also sold Buckley guns
https://crpa.org/wp-content/uploads...-San-Francisco-Birmingham-compressed.pdf The
American Exporter’s Export Trade Directory of 1915 listed Samuel Buckley & Co. as “chiefly importers” with offices at 16 East 33rd St., New York, 2 Soho Square, London and Liege, Belgium.
Samuel Buckley & Co., Manhattan incorporated in July 1921.
Walt Snyder provided this quotation from Harry Howland regarding c. 1920 Ithaca Gun Co. barrels - “We were getting all our barrels forged, rough drilled and rough turned from Belgium. We were purchasing them from either Samuel Buckley & Co. or from J. Riga & Co. and it was not until two or three years later that we began purchasing those barrels from the Flannery Bolt Co.”
I've found barrels with the SB&Co mark (not to be confused with Sanderson Bros. & Co.) on N.R. Davis, Ithaca Flues, an F grade Lefever, and a 1926 Fox Sterlingworth.
Scroll down here just past 1/2 way
https://docs.google.com/document/d/17ixogftgITEblNUWtmFBv96ZvgjK6eFell8GsAWd-KI/edit?tab=t.0