ok, the scope, scope mount and bipod in the next pics looking horrible but we will try to ignore it and concentrate on the rifle alone.
its a Fournier made rifle in 7x54 with the own serial number 019
http://www.naturabuy.fr/Carabine-MAS-FOURNIER-calibre-7x54-item-2358792.html
in my mind its another example showing that Founier take over the stock of parts, work in progress and rifles. its obvious that Fournier use receiver with an allready existing serial number and without.

here is another Fournier Rifle were the receiver was allready having the Mas serial number 1231. the "4" in "7x54" looks a little bit out of line so maybe changed from original 7x57.
http://forums.gunboards.com/showthread.php?15790-MAS-Mle-1936-Survey-for-the-New-Forum

could be the 7x54 rifles with the Mas serial number were all made by Mas as 7x57 and only rechambered into 7x54 by Fournier to make it legal when the 7x57 was again outlawed for civilians.

Sterna build also such rifles so it seems they both bought the rifles and parts on stock in the Mas factory just when having an order.
rifle no. 136 in 8x60 must have been such a rifle more or less finnished when sterna stamp his name on the receiver and sold it.

this one is in 243 win and its clear Sterna complete the receiver, stock and maybe the barrel with surplus parts for military rifles.

notice the trigger guard is without the safety

the left side of the receiver must have the word "calibre" from the beginning.