Yours is a great example of a Grade 2 Smith 10-bore; but its value rests solely on demand in Canada (am assuming it might not be legal to sell to someone in the US). With 10-bores the pool of interested individuals is very limited, just as it was when the gun was originally built; and that same limited interest factor remains true today. The fact that only 444 are recorded as having ever been shipped doesn't make your gun rare, only uncommon; but it's remaining condition does serve to make yours a more rare piece among surviving examples. As FYI, Puglisi has a Grade 3 10-bore Smith in even higher condition listed on his website at $3250. Given that gun has not sold after several months, I would think $3K would be over the top for your gun. To the right collector I see your gun selling in the $1800-2500 range, but you can always advertise the gun at any price you peg and see what develops; as there are, after all, no end of dealers who place "just fishing" prices on the guns they offer for sale; and they do so because they do get a fair number of bites.
As for me personally, I'm only interested in unique 10-bores; and purchased an interesting Smith 10-bore about a year ago that would be considered a one-off. At some point after Hunter eliminated their bushed firing pin feature, someone sent a 32" set of Quality 2 Syracuse era Smith barrels to Hunter Arms with instructions to build a gun around this barrel set. Hunter took those barrels and fitted them to a new frame; a new fore iron was fitted, along with all new stock wood. The serial number assigned to, and stamped on the Syracuse era barrel set was stamped onto the new frame; and the Quality 2 grade mark on the barrels was over-stamped with the newly assigned Grade designation "O". The new frame was also grade stamped "0"; and the gun was engraved and checkered Grade "0" standard. The dealer didn't understand what this gun represented, a repair shop gun; and listed it for sale at $1295 (gun still has lots of condition). The gun did not sell at that price; and over a period of about two years he had reduced his asking to $695, a price at which I became a willing buyer.
