...and the retailer's name engraved on the action before case HARDENING. With rust blacking the barrels, it's quite possible to do it afterwards and touch up, but I don't think it was done that way often. Webley definitely did it all for the retailers that weren't gunmakers (Army & Navy and others), so it wasn't an issue to do so for the retailers who were. The rest of it was economics. Boxlocks (and sidelocks too) were bought in because Birmingham could meet the quality standard and wholesale them profitably to the retailers at a price that permitted the retailers to mark them up as much as 100%. It didn't make any sense to cut the profit by spending London rate card finishing them. Thats why it isn't surprising that the Webley records show the vast majority of the shotguns built for others (for which the records survive) going out complete. In my research of the double rifles (for which Webley's records don't survive), I'm seeing the same thing.

For government purposes, I think the "manufacturer" would be the retailer - it has their name and serial on it. Sure, it has Webley's number on it too, but not their name