Mike: Manhattan Arms Co. was a trade name used on hammer and hammerless side by sides imported by Schoverling, Daly & Gales, Kirtland Bros. Co., and Von Lengerke & Detmold, all of New York City. The guns were made in Belgium by Neumann Freres, Fabrique d'Armes & Dumoulin & Cie, and in Germany by J.P. Sauer.
There was also a Hunter Arms Fulton Manhattan Arms sold by SD&G.