It is an Ithaca model NID made in 1926
According to a table in "Ithaca Gun Company from the Beginning" it was made in 1901.
Numrich Gun Parts Corp. online at ww.gunpartscorp.com
Made in 1901
Go to diamondgunsmithing on the internet and enter your serial number. That will do it.
The gauge is stamped on the water table by the serial number. It is a Flues model made in 1924.
If the shotgun is a hammerless double, it is a Baker Model produced in 1899 (per Dixie Gun Works, Ithaca Serialization Guide) That serial should be a 1926 production NID. sales@countrygunsmith.net
The Ithaca side by side 12 gauge serial 188650 was made in 1927.
http://www.gunstocksinc.com/web_pages/Plate-pics/Ithaca-Stocks/Itaca-stocks.htm
the age and value is 106.5 and the person is dimitri
the age of a 12 gauge Ithaca is : 47,000 years old .
1949 production of Ithaca 37's began with serial 202951 and ended with 302500.
Made in 1903. Depending on condition it is probably worth around $350. You can look up gunbroker.com and see what similar guns are selling for at auction.