The Lefever Nitro Special was made by Ithaca. Yours was made in 1923.
The reference material I have on the "Lefever Arms Co." lists the last s/n number issued for the "Lefever Shotgun" to be in the 73000 range. This accured after Lefever Arms Co. was purchased by the Ithaca Gun Co. in 1915. For the most part the Lefever product line died out ending with the 73000 range s/n listed above. Ithaca did continue to make shotguns marked "Lefever" off and on for many years after that, but I can find no info. on the s/n numbers issued, but I doubt very much if they ever reached the 300,000 range. Ithaca did make a low cost box lock gun they refered to as Lefever Nitro Special (which in no way can be considered a real Lefever) from 1922 to 1947 the last s/n being in the 360,000 range. Assuming that your gun is a Nitro Special and that Ithaca made very few doubles during the war years then your gun was probably made in the early 1940's.
The first Double Barrel Nitro Lefever (16 Gauge) was made in 1921, Serial number started with 100,000. The last Nitro Lefever was madee in 1947, Serial Number 361,199. I have a Niotro Lefever Serial Number 339,290 that was manufactured in 1937. Original price was $29, currently worth approximately $500.
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