In 1929, Ithica Gun Co formed another gun company called Western Arms Corp to build a slightly more affordable double barrel shotgun than they were already making. These guns manufactured after 1934 had a roll mark of “Western Arms Branch Ithica Gun Co” which this gun has on it. They stopped producing them between 1940 and 1946 (depending on the source).
The dogs on both sides of the receiver still have a lot of detail. The color case hardening is still visible on much of the gun. It has twin 26 inch barrels and a 3 inch chamber. The serial numbers match on the barrel, receiver, stock and forend.