Stephen, WildCattle posted this on the French gun term line which looks to be the answer to your question about the M. Serre FT on your barrels.  Hope it's shooting well. 
"This is a Mr Serre Ft (Fabricant=maker) in St Etienne, e.g. a last name.
15 rue Chapelon in the early 1930s."
Since "Heurtier" is on the barrel lump, assume that Heutier was the source of the barrels, M. Serre put the whole thing together in Saint Etienne and Roturier marketed it at Ste. Foy la Grande.  That's about as complete a history of a 1930's St. Etienne gun as you can come up with.  If you write to Ste Foy la Grande they might even be able to get the name of the person to which it was originally sold.
Last edited by Argo44; 08/19/17 11:43 AM.