I was paging thru a Burkhard's (St. Paul, MN) 1941-1942 catalog and found this in their "used double barrel hammerless shotguns" section: 12 gauge "Kirk Special" made by L.C. Smith, 30 inch fluid steel barrels, good condition.....$18.00.
I believe the name Kirk refers the the St. Paul wholesale hardware company named Farwell, Ozmun, and Kirk. I have a single shot shotgun by and unknown maker that is engraved on the frame "Kirk Gun Company, St. Paul, Minnesota" with various turn of the century patent dates. Just some further info for you. Don