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BLue Book of Gun values
It's part of the serial number.
I would say that with the serial number 1321XX,we are looking at your shotgun being made by ithaca(who made the lefever nitro special) in 1924.
Ithaca Firearms manufactured the Lefever Nitro Special shotgun with serial numbers between 101600 and 119899 in 1922.
1929
CHeck the receiver and under the forearm
20004 to 2007
The best that I can say is that the Lefever Nitro special was made from 1921-1948.I do not know if the serial numbers to year of production is available in the public domain.
The Ithaca Gun Company acquired Lefever Arms in 1916, and manufactured the Lefever Nitro Special between 1921 and 1947. The serial number on your gun indicates it is an "A Grade" made in 1937.
Seldom exceed 150 USD
70-100 years
The Lefever Nitro Special was made by Ithaca. Yours was made in 1923.