Both Crescent and J Stevens made shotguns under that name at @ the turn of the century and a few decades either way.
The Peerless shotguns were manufactured primarily in the early to mid-20th century, with production peaking around the 1920s and 1930s. They were made by the Peerless Gun Company, which was established in 1920 and ceased operations in the late 1940s. These shotguns are known for their craftsmanship and are considered collectible items today.
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.
cresant arms
FN
in the sameplant as berrettas
They were introduced in 1995.
Hunter Arms
detriot, mich
Huglu and Remington come to mind
Meriden Firearms