Manhattan Arms was, as Researcher posted, a trade name used by Schoverling, Daly, and Gales, a New York sporting goods retailer and wholesaler. They also marketed the famous Lindner and Sauer (and other) high quality guns that people normally associate with the Charles Daly name. The best of the Manhattan Arms marked guns are similar or identical to these high quality Prussian guns. Many Manhattan Arms marked guns are of somewhat lesser quality.