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Huvius, I see no contradiction here. Gibbs certainly never made their own Mauser actions and I doubt they had their own rifling department post-1900. They certainly bought in their smokeless barrel blanks, already reamed and rifled, from the specialized Birmingham barrel makers who supplied all the British guntrade.
I guess my point is that Gibbs used 'B' prefix numbers even when rebarreling their own rifles which they themselves manufactured. Interestingly, another Gibbs Farquharson I own was rebarreled by Gibbs but has no numbering anywhere on the barrel at all.
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