Manhattan Arms Co. was a "trade brand" used by Schoverling, Daly & Gales on all manner of imported and domestic guns made/marked for them. It was a lower priced line than their Charles Daly line.
Manhattan Arms Co. 1912 SD&G catalog pages 44 & 45.jpg
Manhattan Arms Co. 12Ga.jpg
SD&G Manhatten Arms Co. 1912.jpg
My Father briefly owned a Damascus barrel 10-gauge Manhattan Arms Co. double that was obviously a basic Birmingham Anson & Deeley box lock.