Mr. Starr:
W. & C. Scott (correctly) stands for William and Charles Scott. They had the largest and most prolific gun manufactory in Birmingham. They supplied most of the gunmakers in England with guns and gun components. From rough bits to highly finished guns.
For more, please reference my feature in the Spring 2011 DGJ, "W. & C. Scott & Son -- Gunmaker to the Gunmakers."
Here are a few photos of 12-bore Scott hammer doubles from my collection, past and present (the middle gun is available through Jaqua's at a very good price):
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