Both Crescent and J Stevens made shotguns under that name at @ the turn of the century and a few decades either way.
Penn peerless no9 was first manufactured in 1953. I believe it was still manufactured in the mid 60's.
Side-by-side shotguns are still manufactured.
Charles Daly's current line of shotguns are manufactured by K.B.I. in Turkey: http://www.charlesdaly.com/faq.asp In the past, Charles Daly has sold shotguns manufactured by Miroku of Japan. But current production shotguns are Turkish.
in the sameplant as berrettas
FN
cresant arms
Meriden Firearms
Westfield, MA
detriot, mich
Huglu and Remington come to mind
Hunter Arms
They were introduced in 1995.