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Found at an estate sale, don't have a clue what it is or its value, "Sylvester Steel Lock"? ...
https://i.imgur.com/4fp8Urx.jpg
https://i.imgur.com/4ro2zws.jpg
https://i.imgur.com/eKWcubV.jpg
https://i.imgur.com/PB51do7.jpg
https://i.imgur.com/S9dUQJ3.jpg
https://i.imgur.com/bW0qTff.jpg
remove the barrel and look under it for stamping of either english or belgium proofing marks.
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The proof marks appear to indicate a Birmingham (England/Britain) Proof House definitive black powder proof for shotguns.
"CB" may be a maker's mark, but IDK who.
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Nice old "piece", that if from Birmingham would place it somewhere around the 1850's. I have a "Cape" gun that is 12x.45 cal (BP) with similar markings. Do you intend on firing it? If you do, I would recommend FFg (only) black powder with a starting load around 50gr with a 1 oz or less of shot for "starters". Look up Birmingham firearms; it tells of a pretty interest history of the company. Congrats on your find.