Sorry, but without some name, can't tell you who made it. But is is a Belgian made shotgun made some time between 1888 and 1914. The "ELG" proof mark tells us that. In this time period, there was a great interest in all things having to do with shotguns, designing, making, selling (especially selling) and of course shooting. Thousands if not hundreds of thousands of Belgian made shotguns, some well made and many cheaply made were imported into the United States until World War One, The Great War, The War To End All Wars (take your choice) cut off exports from Europe in general and from Belgium in particular. Without knowing for sure, we'll blame the gun on Henri Pieper, a very large gun maker located in Liege,Belgium. Most if not all of these guns have damascus barrels and were designed to shoot 2 1/2 inch shot shells loaded with black powder and maybe, just maybe very early low pressure smokeless powder and lead shot. They were not designed to use longer, 2 9/16 or 2 3/4 inch shot shells (these are all fired lengths) loaded with smokeless powder and certainly not 3 inch magnums loaded with high pressure smokeless powder, steel shot or solid slugs. Since I can't see the gun to determine its condition, I must recommend that you do not attempt to shoot it. But if you insist, have your life and medical insurance paid up, then go ahead but only after you have the gun inspected by a good competent shotgun gunsmith. If he says it's O.K. use only appropriate ammunition. Don't try to stuff a 3 inch magnum in the gun (it can be done). And if after you've cocked both hammers, and pulled both triggers at the same time. and various pieces take off for parts unknown, don't come back to us and say "You didn't tell me that wasn't safe." These old guns were designed to shoot black powder when fired generates salts that attract moisture which in turn attracts rust which will attack the welds inside the barrel if not cleaned right away. These old guns were used hard and received little care or maintenance.