Pre-1913 Grade 2 Smith guns aren't rare and I won't attempt to value your gun, but I can tell you that 12-bore Smith guns from 1904 with original length 26" barrels are very rare; so the first thing you should do is request a research letter to verify/confirm that the current barrel length on this gun is original (I noted in your photos that the muzzles don't quite touch; not a good sign, but not the be all/end all indicator either). Assuming those barrels are original length; then your gun, in it's current condition, would be considered either a "project gun" or a "shooter" depending on whether the purchaser is a collector or shooter. But if those barrels have been chopped then all collector interest/value has been destroyed, as the gun can never be restored to its original configuration if the original barrel length has been altered; and original barrel length on a Smith gun can't be faked, as that fact is easily verified via the surviving shipping records. Original barrels are a primary key in the determination of the value for any vintage gun; and a gun with shortened barrels will always be relegated to "shooter" grade at best, and "parts gun" at worst.
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