Like several of the Illinois and midwest makers, the gun appears to have had it's start with Westley Richards. Toplever and WR stamp give some hint of this. I am not sure what the R & S Patent , No. 397 is, but in those days, the 397 was usually a Patent Use number. One might guess the R in R & S stands for Richards, but I do not know the source of the S. Unusual sideplates should give someone some hints.