Made for Spear & Co Hardware by either Crescent Fire Arms or Davis-Warner Arms Co.
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According to a table in "Ithaca Gun Company from the Beginning" it was made in 1901.
NR Davis and Sons operated from 1893 to 1917. Is that close enough?
Depending on condition, perhaps as much as $400-$500. sales@countrygunsmith.net
If you are in the US, you are looking at 10 years in a federal penitentiary and a quarter million dollar fine unless you can show that it was origianlly manufactured as a short-barreled shotgun sometime before 1899, or before 1934 AND it is registered with the BATF. You are probably looking for the Howdah Pistol which is a 20 gage double barreled side by side pistol gripped muzzle-loaded shotgun
Perhaps you mean 1907. In any event, it is the 'Crass' model Ithaca shotgun made in 1902. Value is dependent upon grade and condition. sales@countrygunsmith.net