Samuel Buckley served on the Birmingham Proof House Committee and in 1863 was one of the officers in the British Small Arms Co. He later establish a branch office in Detroit. Guns produced by William Powell in the 1860s exist marked Samuel Buckley & Co. Hammer guns and Anson & Deeley patent BLNEs were imported into the US by J. Palmer O'Neal of Pittsburg, PA in the 1880's.
See
The Double Gun Journal Vol. 22 Issue 3, 2011
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.
Per 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."
The S.B. & Co. mark of
Sanderson Bros. & Co. (in a slightly different font) is found on Smith, Ithaca Flues & NID, and N.R. Davis & Sons shotguns.
Dudley G. Gautier was president of the Philadelphia Steel & Forging Co. and D.G. Gautier & Co. was an agent for both Sanderson Brothers & Co. and Tacony Iron Works (1881-1910) of Philadelphia.
SO, it is my unconfirmed (and without invoices or internal co. documents likely unconfirmable) opinion that the SB&Co T and G are for Tacony and GautierImages of the marks about 1/2 way down here
https://docs.google.com/document/pub?id=17ixogftgITEblNUWtmFBv96ZvgjK6eFell8GsAWd-KI
